RAMAPRASADA RAO J.

The assessee is a doctor and a leading surgeon who is practising his profession at Madurai and also maintaining and running a nursing home. In the year of account he installed a combination sterilizer at a cost of Rs. 16, 090 and an equipment called the major surgical luminaire at a cost of Rs. 8, 065. These new items of plant were wholly utilised by the assessee for the activities indulged in by him. He claimed development rebate under section 10(2) (vib) of the Indian Income-tax Act, 1922, in respect of the above plant. He was unsuccessful before the revenue. The Tribunal on second appeal found that the assessee was running a nursing home as part of his profession and could not therefore classify his income under the head "Income from business", held it was income from his profession, and disallowed the claim for development rebate. On the assessee requiring the Tribunal to refer the question of law arising out of its order, the following question has been referred to us to render our opinion thereat

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was not entitled to claim development r