Maker Sdn Bhd, established in 2005, involves in food and beverages industry. The company, in preparing for its future growth, extends the business premise. Accordingly, the company fixes new and modem decoration, lights fittings and pictures. Several damaged electric lamps were replaced with updated style lamps. To attract more customers, the company installs decorative screens in the windows of the main lounge. The company also extends its business activities to equestrian club and had recently bought five (5) Draft Horses. In addition, movable partitions were placed at the registration are as to separate the horseriding information area from the restaurants area. The company is in the process of building concrete pathways to the stable's entrance as to ease the tractor bucket to get through for easy clean-up process. REQUIRED: 

Based on the above case, discuss whether the assets entitled for capital allowance. Note: Support your answer with a relevant tax case for each asset