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2001 (3) TMI 49 - HC - Income Tax

2008 (10) TMI 189 - HC

The High Court of Kerala ruled on an income-tax case regarding depreciation rates for furniture and fittings in a hospital. The Tribunal allowed 15% depreciation, considering the hospital as a welfare centre. However, the High Court disagreed, stating that a hospital does not qualify as a welfare centre, thus limiting the depreciation allowance to 10%.

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