https://www.taxtmi.com/caselaws?id=5785 A nursing home building can qualify as a plant for depreciation if it functions as an apparatus or tool used in carrying on the medical business, rather than merely as a place of business. The determination depends on the building's actual equipment and use, including whether it is specially fitted for medical operations. On the facts stated, the building was equipped for sterilisation of surgical instruments and bandages, and the materials supported the inference that it contained an operation theatre, so it was correctly treated as a plant and depreciation was admissible. en-us Wed, 24 Feb 1999 00:00:00 +0530 Fri, 19 Dec 2025 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5785 A nursing home building can qualify as a plant for depreciation if it functions as an apparatus or tool used in carrying on the medical business, rather than merely as a place of business. The determination depends on the building's actual equipment and use, including whether it is specially fitted for medical operations. On the facts stated, the building was equipped for sterilisation of surgical instruments and bandages, and the materials supported the inference that it contained an operation theatre, so it was correctly treated as a plant and depreciation was admissible. Case-Laws Income Tax Wed, 24 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5785