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of <h1>Medical Expenses for Cancer Treatment Disallowed as Business Expense</h1> The Bombay HC dismissed the appeal concerning medical expenditure in the USA for cancer treatment, deeming it a business expense under Section 37(1) of ... Business expenditure or personal expenditure - medical expenditure incurred in USA on Cancer Treatment of Late Yash Johar, the proprietor of the business - The Income Tax Appellate Tribunal following the judgment of this Court in the case of Mehboob Productions Private Limited V/s. Commissioner of Income Tax [1974 -TMI - 39159 - BOMBAY High Court], allowed the claim of the assessee that the expenditure incurred on the treatment of the assessee is allowable under Section 37(1) of the Income Tax Act - Decided in favour of assessee. The Bombay High Court dismissed the appeal regarding the medical expenditure incurred in the USA on cancer treatment of a business proprietor, holding that it is a business expenditure under Section 37(1) of the Income Tax Act. The court relied on a previous judgment and the professional activities of the assessee to allow the claim. The appeal was dismissed with no order as to costs.
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