deduction about hearig problems

This query is : Resolved

ankush joshi (Querist)
Follow

12 June 2009 due to some hearing problem i must have purchse a hearing machine for my ears. as my profession is commercial coaching classes this problem affects my business 7 new machine cost is round about 2.0 lacks.let me know whether i claim such amount to profit & loss account or is any provision u/s 80 dd or i claim this big amount as my capital expenditure? please help me to solve problem.

CA.BHARAT BHUSHAN

CA.BHARAT BHUSHAN (Expert)
Follow

12 June 2009 Yes, certainly this amount is deductible.But you have to look into the life of machinery u r talking and then decide about nature of expenditure i.e.revenue or capital. If revenue, then you can claim it u/s 37.You also have to look into the need of business. 7 machines for single person in one time could be in excess of needs of business so AO may disallow this amount. If u capitalise it u may claim depreciation @ 15%.