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2006 (12) TMI 121 - HC - Income TaxExtract: .......wn by the apex court in CIT v. Dr. B. Venkata Rao 2000 243 ITR 81, referred supra, we hold that the cost of construction of the nursing home of the assessee is entitled for depreciation on the ground that it is a plant. In view of the above, we uphold the order of the Tribunal and finding no substantial question of law, the appeals stand dismissed.
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