Held that the assets being vacuum cleaner, water dispenser, EPABX installation, etc., were clearly not in the nature of “furniture and fittings” qualifying for depreciation at the rate of 10 per cent. Further, the Commissioner (Appeals) had taken note of section 32A relating to investment allowance as well as section 32(1)(ii)(a) relating to additional depreciation on plant and machinery, which ruled out the allowance or additional depreciation on old plant and machinery while allowing an exemption to office appliances, to conclude that office appliances qualified as plant and machinery for depreciation at the rate of 15 per cent. Entitle to   depreciation at 15 per cent. (AY.2011-12)