Depreciation claim total building value or commercial building used only

The doctor can only claim depreciation on the portion of the property that is used for commercial purposes, i.e., the ground floor and the first floor used for the hospital. The second floor, which is used for residential purposes, cannot be claimed as a depreciable asset since it is not used for commercial purposes.

Depreciation should be over commercial asset only. Segregate the assets used for commercial purpose first, then charge depreciation.