income tax exemption for heart surgery, sc to examine bhusha

Adv P & H High Court Chandigarh

The Supreme Court has decided to examine whether heart is a machine and a person spending money on its repair through heart surgery is entitled to deduction in income tax.

The apex court yesterday admitted the petition filed by former Union Law Minister and leading lawyer Shanti Bhushan who has claimed deduction in income tax on the amount he spent on his heart surgery during the financial year 1983-84 to keep him fit for his profession.

The Delhi High Court had dismissed his petition holding that lawyers use brain and not heart in their profession and therefore, heart cannot be treated as machine or part of a plant and thus he was not entitled to any relief.

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Delhi High Court seems to be right that lawyers use only brains and not hearts. Same lawyers become judges and thereafter also they don't use hearts. Even if few people had hearts in our country that too with pure blood, our people would have got more justice than they are getting now.


Tax Advisor/Litigator

waiting for the final verdict...I am sure it will be an interesting one..


Our area Police inspector said once that, In India, If people puts their hand on theie Heart and think Then Justice will be done Immediately...........No Court is needed


What if judges get heart attacks? Lawyers are heart attack prone being sandwiched between Clients and Judges and are at a receiving end from both. Income tax should be deducted from the fat salaries of Judges.




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