COMMISSIONER OF INCOME-TAX Vs. KAMALA SELVARAJ

JUDGEMENT

(1.) IN pursuance of the directions by this court in T. C. P. No. 283 of 1997 dated March 9, 1999, the matter was referred under section 256(2) of the Income -tax Act, 1961 on the following questions :

(2.) WHETHER , on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in allowing extra shift depreciation allowance on equipment installed in the nursing home premises 1'

(3.) LEARNED counsel for the assessee, Mrs. Deepika submits that the entire nursing home should be construed as a 'plant', since a nursing home building requires not only a special type of construction, but also, it requires continuous maintenance of the same, in order to protect the hygienic condition, as well as to prevent the entry of germs. It is the further contention of learned counsel for the assessee, that operation theatre, x -ray plant unit and other modern scientific equipment, which are necessary for running the nursing home would require a special type of protective building and in this view, the building should be treated as a 'plant'.