TaxTMI 
TaxTMI 
1991 (6) TMI 4
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....erred to us under the provisions of the Income-tax Act, 1961, reads thus : I " Whether, on the facts and in the circumstances of the case, the assessee is entitled to depreciation at ten per cent. on the nursing home building on the ground that it is a 'plant' ? " The assessee is an individual and is a medical practitioner. He is running a nursing home in respect of which he claimed depreciatio....
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....d the nursing home as a plant ; the Appellate Tribunal held : " (i) A nursing home is not just a couple of rooms where the patients are lodged. It should have an operation theatre, a pathological laboratory, X-ray room, plant for sterilisation of clothes, plant for sterilisation of other surgical instruments, etc. Sometimes air-conditioning may also be necessary. Therefore, applying the functio....
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....ered in the context of section 64(1), wherein both the husband and wife were doctors who formed a partnership firm to run the nursing home. For the purposes of the Partnership Act, the definition of " business " included a profession also ; but, in the context of section 64(1), the word" business " would not include profession. This is the ratio of the said decision. The instant case has nothin....
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....r of its use and the purpose for which it is used. The building is used not only to house the patients and nurse them, but also to treat them for which various equipment and instruments are installed. In CIT v. Taj Mahal Hotel [1971] 82 ITR 44 ; AIR 1972 SC 168, at page 171, the Supreme Court has quoted the dictionary meaning of the word " plant " as including " land, buildings . . . ., etc. " The....