Professional’s heart surgery expense not deductible under Income Tax: Delhi HC

i s n mahajan under gone heart sergery in the month of march 2012 asian heart institute mumbai & to bear expenses i have to surrender my leave & medical benifit which treated as income and sum of rs 78000/- deducted from salary under the head income tax .i hear by pray for getting exemption under any section of income tax because the money not used for any entertenment or any investment but to used to survive the life .so this case may be consider for getting exemption from income tax.

These expenses are deductible u/s 80D depending upon the age of the taxpayer but certainly not under section 37 otherwise every taxpayer will claim their grocery expenses and clothing expenses as deductible expenses on the ground that human body is a factory and all expenses incurred on its maintenance be allowed as repairs and maintenance.However Court is wrong in arguing that if it is a plant it should be shown as asset.Plant is a wide term and include even books which are written off without being capitalized.Therefore it is not necessary that plant has to appear in the Balance Sheet in all cases.