https://www.taxtmi.com/caselaws?id=193023 Expenditure is deductible only if it is wholly and exclusively laid out for the purposes of the trade or profession and is not mixed with private or domestic spending. On the facts, the taxpayer's finger operation was undertaken not only to support his professional work but also to enable him to continue playing the guitar as a hobby. That dual purpose prevented the expense from satisfying the statutory test of exclusive business purpose, so the medical cost was not deductible in computing profits. en-us Wed, 26 Nov 1969 00:00:00 +0530 Sat, 08 Jul 2017 17:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193023 Expenditure is deductible only if it is wholly and exclusively laid out for the purposes of the trade or profession and is not mixed with private or domestic spending. On the facts, the taxpayer's finger operation was undertaken not only to support his professional work but also to enable him to continue playing the guitar as a hobby. That dual purpose prevented the expense from satisfying the statutory test of exclusive business purpose, so the medical cost was not deductible in computing profits. Case-Laws Income Tax Wed, 26 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193023