Karnataka Court June 1991 Judgments

Commissioner of Income-tax Vs. Dr. B. Venkata Rao

Court: Karnataka

Reported in: [1993]202ITR303(KAR); [1993]202ITR303(Karn)

K. Shivashankar Bhat, J. 1. The question referred to us under the provisions of the Income-tax Act, 1961, reads thus : ' 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 ' ?' 2. The assessee is an individual and is a medical practitioner. He is running a nursing home in respect of which he claimed depreciation allowance at ten per cent. for the assessment year 1983-84. The building was constructed during 1979-80. For the earlier year, depreciation was allowed at five per cent. treating it as a second class building. For the year 1983-84, the assessee put forth the claim that either it is a factory building or a plant entitling him to depreciation at ten per cent. 3. The Income-tax Officer did not accept the assessee's case that the life of the building was reduced by the heat generated in the canteen and sterilisation room ; according to the Income-tax Of...