Matching Fragments
(i) any plant or machinery which before its installation by the assessee
was used either within or outside India by any other person;
(ii) any plant or machinery installed in any office premises or any
residential accommodation, including accommodation in the nature of a
guest house;
(iii) any office appliances including computers or computer software;
(iv) any vehicle; or
(v) any plant or machinery, the whole of the actual cost of which is allowed
as deduction (whether by way of depreciation or otherwise) in computing
the income chargeable under the head "Profits and gains of business or
profession" of any previous year."
[i] "any plant or machinery which before its installation by the
assessee was used either within or outside India by any other
person;
[ii] any plant or machinery installed in any office premises or any
residential accommodation, including accommodation in the nature
of a guest house;
[iii] any office appliances including computers or computer software;
[iv] any vehicle; or
[v] any plant or machinery, the whole of the actual cost of which is
