New Delhi: The Supreme Court on Monday admitted
a special leave petition filed by former Union Law Minister
and senior counsel Shanti Bhushan for treating his heart as a
"plant" for the purpose of granting him income tax wavier on
expenses incurred on heart surgery.
A bench of justices D K Jain and A R Dave said since an
interesting question of law on the status of human heart for
the purpose of tax calculation has arisen, it would examine
the issue at length.
Bhushan and counsel Rohit Kumar Singh appeared on behalf
Section 31 of the Income Tax Act provides for grant of
deduction in levy of income tax if the expenses incurred are
on "repairs and insurance of machinery, plant and furniture."
The Delhi High Court had earlier dismissed Bhushan`s plea
for granting him tax exemption on the expenses incurred for
the heart surgery undergone by him in December 1978 in Houston
in the USA.
The senior advocate, in his petition, claimed the cost on
his surgery, which was conducted after he suffered a heart
attack in December 1978, be treated as cost incurred in
repairing a plant as "the repair of his vital organ was
directly related to his professional competence."