Case Law Details
Case Name : Shanti Bhushan Vs. CIT (Delhi High Court)
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All High Courts Delhi High Court
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Shanti Bhushan Vs. CIT (Delhi High Court) -Delhi High Court has disallowed the income tax deduction for expenses incurred on heart surgery by eminent lawyer Mr. Shanti Bhushan. It was argued by Mr. Bhushan that he suffered a heart attack due to professional work and the expenditure incurred by him on a heart operation must be deductible under Section 31 of the Income Tax (I-T) Act.
Bhushan’s claim is based on the grounds that the heart is a “plant” and the expenditure has been incurred on “curren
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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.
Hi,
This is realy interesting case to read and discuss.
I am a Financial Accountant and my boss Mr.Karumbaiha, told a sample of this story in the time of our Monthly meeting while discussing on 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.