In own or leasean asset, which of the following point/s is/are important?

The assessee should follow such a method for obtaining an asset which reduces his tax liability and profits after tax are greater

Own funds should not be used in purchase of an asset because interest on owned fund is not deductible in computing total income, whereas interest on borrowed funds is deductible

We can invest the own fund outside the business and the interest earned will offset the interest payment of outside loan