Expenses on eye treatment abroad not allowable u/s 37 being not exclusively incurred for profession

Brief of the Case

Bombay High Court held In the case of Dhimant Hiralal Thakar vs. CIT that eyes are an important organ of the human body and is essential for the efficient survival of a human being. Eyes are thus essential not only for the purpose of business or profession but for purposes other than these which are so many. It is therefore clear that the said expenditure as claimed by the applicant is not in the nature of the expenditure wholly and exclusively incurred for the purposes of the profession of t

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