The following facts have been extracted from the books of accounts of Rolta Enterprises Ltd (REL):

The company acquired new plant and machinery costing ₹22,50,000 and spent ₹1,30,000 as carriage and ₹1,20,000 as installation charges to install it. To finance it company raised a loan of ₹17,00,000 on April 1, 2010 bearing a rate of interest 16% p.a. The plant and machinery was ready for commercial production on December 31, 2010. The loan was repaid on March 31, 2011 along with interest thereon. In the month of February 2011, ₹15,000 were spent for the routine inspection and ₹1,15,000 for annual maintenance contract (AMC) for 12 months.

Show how these costs are to be recognized for the year ending March 31, 2011.