13 March 2011
In Vinod Gupta's module, additional depreciation is charges on air conditioner installed in factory.
However OFFICE APPLIANCES and Road transport vehicles are not eligible.
The above statement cant mean "appliances used in office" since the section separately mentions that- plant or machinery installed in office premise or a residential accommodation is ineligible.
15 March 2011
The additional depreciation is charged on only Plant & Machinery situated at factory and it does not include any appliances installed at office or residential accommodation