On the third floor is a high, top-lit auditorium with a roof canopy and a curved, enclosing wall, in addition to a generous lobby.

Since 1891, AMOA had provided an institutional framework for the close family ties of the city's largely Jain, textile mill owners.

Corbusier expressed the institution's dual character - the public and the private - through his concept of the house as a palace (Une maison - un palais).

Villa Cook, designed by him in 1926 and based on this same concept, is considered to be the closest antecedent of the Mill Owners' Building.

Conversely, many of his later projects, most notably the Carpenter Center for the Visual Arts at Harvard, benefited from some of the experiments carried out in this particular building.