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    <title>Depreciation on Nursing Home Sterilization Facilities and Operation Theatre Classified as Plant and Machinery for Tax.</title>
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    <description>Depreciation - nursing home is equipped to enable the sterilisation of surgical instruments and bandages to be carried on which cover 250 sq. ft. and that nursing home is also equipped with an operation theatre - depreciation should be allowed as plant and machinery - HC</description>
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