https://www.taxtmi.com/caselaws?id=14101 Furniture and fittings used in a hospital do not qualify as items used in a "welfare centre" under Appendix I, Part I(2) of the Income-tax Rules, 1962. The higher depreciation rate of 15% applies only to specified categories of user, while furniture and fittings not covered by that item fall under the general 10% rate in Appendix I, Part I(1). Because "welfare centre" is not defined in the Rules, it must be given its ordinary meaning, and a hospital is not commonly understood as a centre for community welfare within that expression. The applicable depreciation on the furniture and fittings was therefore 10%. en-us Tue, 20 Mar 2001 00:00:00 +0530 Mon, 13 Jul 2009 16:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14101 Furniture and fittings used in a hospital do not qualify as items used in a "welfare centre" under Appendix I, Part I(2) of the Income-tax Rules, 1962. The higher depreciation rate of 15% applies only to specified categories of user, while furniture and fittings not covered by that item fall under the general 10% rate in Appendix I, Part I(1). Because "welfare centre" is not defined in the Rules, it must be given its ordinary meaning, and a hospital is not commonly understood as a centre for community welfare within that expression. The applicable depreciation on the furniture and fittings was therefore 10%. Case-Laws Income Tax Tue, 20 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14101