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2001 (3) TMI 49 - KERALA HIGH COURTExtract: .......ken care of. When a person is taken to a hospital, nobody will say that he is taken to a welfare centre. A welfare centre is a centre for the well being of the community. Hence, a hospital will not come under item (2). If that be so, only 10 per cent. depreciation is available. Hence, we answer the question in the negative and against the assessee.
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