Most funniest Income Tax case Law in India-Shanti Bhushan
If you believe law does rule as per your wish, go to court.
The notable AAP member Shanthi Bhushan went to court to challenge that Expenses incurred on heart surgery should be allowed as expenses under section 31 of Income Tax Act.
Ofcourse court scraped the case and ordered that heart is not the machinary to help a lawyer in running the profession. If heart was a machinery, it should have appeared in his balance sheet.
The case law is attached here, Shanti-Bhushan-case-law-one-of-the-funniest-in-Indian-Tax-History.pdf
Sorry, to mention the case law as funny but it is one of the different cases that we see once in lifetime.
It was right of the Shanti Bhushan to claim, whatever he think is right.
The intention of Shanti Bhushan can not be accepted, even if court would have not scrapped it. If the heart of a lawyer is machine, than everyone will claim the heart, brain and body as machine.
All medical expenses will be treated as repair of machinery. Rich people spend more on their body, they will have expenses to claim.
But theoretically he was right. A person without active heart will not be able to provide any service.