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2013 (8) TMI 189 - HC - Income TaxDepreciation on nursing home - Tribunal treated nursing home as plant and machinery and allowed depreciation - 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 amounted to a "plant" ; but where the structure played no part in the carrying on of those activities but merely constituted a place wherein they were carried on, the building could not be regarded as a plant - assesses nursing home is equipped to enable the sterilisation of surgical instruments and bandages to be carried on which cover 250 sq. ft. and that nursing home is also equipped with an operation theatre. Therefore the plant and nursing home stated as plant and machinery and the depreciation should be allowed on it accordingly - Following decision of CIT Vs. Dr. B. Vankata Rao [1999 (2) TMI 11 - SUPREME Court] - Decided against Revenue.
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