https://www.taxtmi.com/caselaws?id=59151 The Tribunal upheld the decision of the IT authorities to disallow the deduction of medical expenses claimed by a professional actor for an open heart surgery in the USA. The Tribunal ruled that the expenses were personal in nature and not incurred solely for professional purposes, as required under Section 37(1) of the Income-tax Act, 1961. The Tribunal emphasized that the surgery was essential for the individual's personal health rather than being wholly and exclusively for professional reasons, ultimately dismissing the appeal. en-us Fri, 13 Dec 1991 00:00:00 +0530 Sat, 25 Dec 2010 12:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59151 The Tribunal upheld the decision of the IT authorities to disallow the deduction of medical expenses claimed by a professional actor for an open heart surgery in the USA. The Tribunal ruled that the expenses were personal in nature and not incurred solely for professional purposes, as required under Section 37(1) of the Income-tax Act, 1961. The Tribunal emphasized that the surgery was essential for the individual's personal health rather than being wholly and exclusively for professional reasons, ultimately dismissing the appeal. Case-Laws Income Tax Fri, 13 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59151