TMI Blog1999 (2) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... nursing home building on the ground that it is a 'plant' - - - - - Dated:- 24-2-1999 - Judge(s) : S. P. BHARUCHA. and N. SANTOSH HEGDE. ORDER The Revenue is in appeal by special leave against the judgment and order of a Division Bench of the 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its use and the purpose for which it is used. The building was used not only to house patients and nurse them, but also to treat them, for which various kinds of equipment and instruments were installed. The most apposite decision in this context 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... just any premises utilised for that object. We find from the order of the Tribunal as also the assessment order that the assessees nursing home is equipped to enable the sterilisation of surgical instruments and bandages to be carried on. It is reasonable to assume in the circumstances, particularly having regard to the Tribunal's order which states that the sterilisation room covers about 250 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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