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TMI Blog2002 (10) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 263 of the Income-tax Act, 1961, disallowing depreciation at the rate applicable to "plant" on the nursing home of the assessee. The Tribunal following the Full Bench decision of this court in CIT v. Hotel Luciya, and that of the Supreme Court in CIT v. Dr. B. Venkata Rao, held that the assessee is entitled to depreciation on the hospital building at the rate applicable to "plant", and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Act, 1961, disallowing depreciation at the rate applicable to "plant" on the nursing home of the assessee. The Tribunal following the Full Bench decision of this court in CIT v. Hotel Luciya [1998] 231 ITR 492, and that of the Supreme Court in CIT v. Dr. B. Venkata Rao [2000] 243 ITR 81, held that the assessee is entitled to depreciation on the hospital building at the rate applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the context of a theatre wherein the Supreme Court held that building also cannot be treated as a plant. We find that the Supreme Court referred to its earlier decision in Dr. B. Venkata Rao's case [2000] 243 ITR 81 referred to above, but distinguished the same, as the facts are different. However, the decision in Dr. B. Venkata Rao's case [2000] 243 ITR 81 (SC) remains, and is not overruled b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of pollution and to prevent x-rays escaping outside. Therefore, while the entire building does not constitute plant, some parts of the building may be treated as plant, depending upon its use. It is, therefore, a matter to be claimed and proved by the assessee before the Assessing Officer. This issue is not considered by the Tribunal or any other authority in these lines. A blanket order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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