https://www.taxtmi.com/caselaws?id=12232 A hospital or nursing home building is not automatically "plant" for depreciation purposes; the test depends on functional necessity and the actual use of each portion in the business. Specialised areas such as an operation theatre or x-ray facility may qualify as plant if their operational requirements, including sterilisation or insulation, make them integral to the business, but the assessee must prove the specific extent so qualifying. A blanket claim for plant-rate depreciation on the entire building was held unsustainable because the factual inquiry had not been undertaken. The matter was remanded for fresh consideration, with depreciation at the plant rate limited to the proven qualifying portion. en-us Fri, 04 Oct 2002 00:00:00 +0530 Sat, 20 Feb 2010 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12232 A hospital or nursing home building is not automatically "plant" for depreciation purposes; the test depends on functional necessity and the actual use of each portion in the business. Specialised areas such as an operation theatre or x-ray facility may qualify as plant if their operational requirements, including sterilisation or insulation, make them integral to the business, but the assessee must prove the specific extent so qualifying. A blanket claim for plant-rate depreciation on the entire building was held unsustainable because the factual inquiry had not been undertaken. The matter was remanded for fresh consideration, with depreciation at the plant rate limited to the proven qualifying portion. Case-Laws Income Tax Fri, 04 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12232