https://www.taxtmi.com/caselaws?id=20941 A nursing home building used for medical treatment and ancillary clinical facilities was treated as a plant under the functional test for depreciation. The reasoning was that the building was not a mere passive structure but formed part of the operative apparatus of the medical business, housing equipment, instruments, sterilisation facilities and related treatment functions. A building is not excluded from the meaning of plant simply because it is a building where it itself performs an active role in the profession. The assessee was therefore entitled to enhanced depreciation at ten per cent. en-us Mon, 03 Jun 1991 00:00:00 +0530 Wed, 18 Nov 2009 12:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20941 A nursing home building used for medical treatment and ancillary clinical facilities was treated as a plant under the functional test for depreciation. The reasoning was that the building was not a mere passive structure but formed part of the operative apparatus of the medical business, housing equipment, instruments, sterilisation facilities and related treatment functions. A building is not excluded from the meaning of plant simply because it is a building where it itself performs an active role in the profession. The assessee was therefore entitled to enhanced depreciation at ten per cent. Case-Laws Income Tax Mon, 03 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20941