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2011 (5) TMI 31 - HC - Income TaxDisallowance - expenditure on coronary by-pass operation - assessee had claimed as expense a sum of Rs. 1,74,000/- incurred evidently by him, on coronary surgery performed on him, in Houston in USA. He claimed waiver under Section 31 of the I.T. Act which, inter-alia permits deduction of expenditure incurred on current repairs of plant. - The assessee submitted that he agreed to undergo a bypass surgery on the advice of his doctors. It was thus argued that the repair of this vital organ i.e., the heart had directly impacted his professional competence. The assessee demonstrated this, by adverting to the rapid increase in his professional income in the period ensuing the surgery. - Held that: - It would not necessarily lead to the conclusion that the heart is used by, a human being, as a tool of his trade or professional activity. General well being of the heart and its functionality cannot be equated with using the heart as a tool for engaging in trade or professional activity. Atleast the facts in this case do not demonstrate the same. Hence, the petitioner‟s claim for allowing deduction of the expenses incurred by him on his coronary surgery under section 31 of the IT Act, is rejected. Regarding deduction u/s 37 - held that: - an impaired heart would handicap functionality of a human being irrespective of his position, status or vocation in life. Expenses incurred to repair an impaired heart would thus add perhaps to the longevity and efficiency of a human being per se. The improvement in the efficiency of the human being would be in every activity undertaken by a person. There is thus no direct or immediate nexus between the expenses incurred by the assessee on the coronary surgery and his efficiency in the professional field per se. Therefore, to claim a deduction on account of expenses incurred by the assessee on his coronary surgery under section 37(1) of the IT Act would have to be rejected. - Decided against the assessee.
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