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Which account head

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(Querist)
20 March 2022 We have fixed new hand pump at our factory premises. How should we account the same? It should go under which head.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
21 March 2022 Classify it as plant and machinery.
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CA Puja Sharma

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CA Puja Sharma (Expert)
21 March 2022 Yes classify under Plant & Machinery
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