Gift of assets

Sir when we gift asset to employee i know it is a taxable benefit for employee.

Also since the asset was given to employee, the employer could claim capital allowance

But sir i have two scenarios

A) when the employer purchased the asset gave it to emplpyee for private use and then gifted it after some years. What would be the disposal proceeds we would take when the asset is gifted to employee.

B) when we purchase the asset and immediately gift it to employee, will the employer be able to deduct the cost of purchasing asset directly?