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TMI Blog1991 (6) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... hether, on the facts and in the circumstances of the case, the assessee is entitled to depreciation at ten per cent. on the nursing home building on the ground that it is a 'plant' ? " The assessee is an individual and is a medical practitioner. He is running a nursing home in respect of which he claimed depreciation allowance at ten per cent. for the assessment year 1983-84. The building was co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome is not just a couple of rooms where the patients are lodged. It should have an operation theatre, a pathological laboratory, X-ray room, plant for sterilisation of clothes, plant for sterilisation of other surgical instruments, etc. Sometimes air-conditioning may also be necessary. Therefore, applying the functional test and following the decision in the case of Hotel Srilekha (P.) Ltd. supra, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s who formed a partnership firm to run the nursing home. For the purposes of the Partnership Act, the definition of " business " included a profession also ; but, in the context of section 64(1), the word" business " would not include profession. This is the ratio of the said decision. The instant case has nothing to do with section 64. The claim now is under section 32 of the Income-tax Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use the patients and nurse them, but also to treat them for which various equipment and instruments are installed. In CIT v. Taj Mahal Hotel [1971] 82 ITR 44 ; AIR 1972 SC 168, at page 171, the Supreme Court has quoted the dictionary meaning of the word " plant " as including " land, buildings . . . ., etc. " Therefore, whenever a question comes up before the court as to the status of a building, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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