https://www.taxtmi.com/caselaws?id=181948 Wear-and-tear allowances are confined to plant or machinery and do not extend to a taxpayer's body, and medical costs cannot be treated as capital allowances. On general deductibility the governing principle is that only payments wholly and exclusively laid out for the purposes of the trade, profession or vocation qualify; medical expenses were held to be, at least in part, personal maintenance and therefore not wholly and exclusively for the trade. The operative effect is that medical expenses are not deductible against income. en-us Mon, 01 Nov 1943 00:00:00 +0630 Thu, 28 Apr 2016 13:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181948 Wear-and-tear allowances are confined to plant or machinery and do not extend to a taxpayer's body, and medical costs cannot be treated as capital allowances. On general deductibility the governing principle is that only payments wholly and exclusively laid out for the purposes of the trade, profession or vocation qualify; medical expenses were held to be, at least in part, personal maintenance and therefore not wholly and exclusively for the trade. The operative effect is that medical expenses are not deductible against income. Case-Laws Income Tax Mon, 01 Nov 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=181948