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TMI Blog1999 (2) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... 202 ITR 303). The High Court answered in the affirmative and in favour of the assessee the following question: "Whether, on the facts and in the circumstances of the case, the assessee is entitled to depreciation at 10 per cent. on the nursing home building on the ground that it is a 'plant' ?" The assessee is a medical practitioner. He runs a nursing home. in respect of the building in which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in S. K. Tulsi and Sons v. CIT [1991] 187 ITR 685. Reference was made to an earlier judgment, where also the functional test approved by this court in several decisions was applied. It was held that if it was found that the building or structure constituted an apparatus or a tool of the taxpayer by means of which business activities were carried on, it amounted to a "plant" ; but where the stru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icularly having regard to the Tribunal's order which states that the sterilisation room covers about 250 sq. ft. that the nursing home is also equipped with an operation theatre. In the circumstance, we think that the finding of the High Court should be accepted. We would, however, add that in a case such as this, the Tribunal should proceed upon material placed by the assessee which establishes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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