1999 (2) TMI 11

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.... High Court of Karnataka (see [1993] 202 ITR 303). The High Court answered in the affirmative and in favour of the assessee the following question: "Whether, on the facts and in the circumstances of the case, the assessee is entitled to depreciation at 10 per cent. on the nursing home building on the ground that it is a 'plant' ?" The assessee is a medical practitioner. He runs a nursing hom....

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....is that delivered by the Allahabad High Court in S. K. Tulsi and Sons v. CIT [1991] 187 ITR 685. Reference was made to an earlier judgment, where also the functional test approved by this court in several decisions was applied. It was held that if it was found that the building or structure constituted an apparatus or a tool of the taxpayer by means of which business activities were carried on, it....