Electrical fittings classified as plant and machinery for depreciation purposes, eligible for 15% rate. Not furniture and fixtures.

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....Depreciation on electrical fitting - plant and machinery v/s furniture and fixtures - It is necessary to have electrical fittings for the power supply to the machineries and plant, without electrical fittings and power supply, there is no use of plant and machinery - depreciation allowable@ 15% by treating it as part of plant and machinery....