https://www.taxtmi.com/caselaws?id=203578 The High Court held that expenses for coronary surgery were not deductible under Section 31 or Section 37 of the Income Tax Act. The court ruled that the heart does not qualify as a "plant" under Section 31 and that the surgery did not meet the criteria of being incurred wholly and exclusively for business purposes under Section 37. The court emphasized that the surgery's benefits extended beyond professional efficiency, impacting general well-being. Consequently, the deduction claims were rejected, and the judgment favored the revenue authorities, with costs awarded against the assessee. en-us Tue, 31 May 2011 00:00:00 +0530 Mon, 31 Oct 2011 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203578 The High Court held that expenses for coronary surgery were not deductible under Section 31 or Section 37 of the Income Tax Act. The court ruled that the heart does not qualify as a "plant" under Section 31 and that the surgery did not meet the criteria of being incurred wholly and exclusively for business purposes under Section 37. The court emphasized that the surgery's benefits extended beyond professional efficiency, impacting general well-being. Consequently, the deduction claims were rejected, and the judgment favored the revenue authorities, with costs awarded against the assessee. Case-Laws Income Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203578