Supreme Court: State Cannot Acquire Temple Property Through Gift Deed  ||  Supreme Court: HC Registry Should Exclude Court Vacations When Listing Cases After Fixed Days  ||  Supreme Court Flags Stark Non-Compliance With Directions on CAPF Cadre Review  ||  Supreme Court: Internet Access and Use is a Fundamental Right, Including for Children  ||  Supreme Court: Letters Patent Bench Cannot Interfere Merely Over Errors of Fact or Law  ||  Supreme Court: Voters May File Complaints Against Candidates over False Affidavits under RP Act  ||  Madras HC: Using Children in Campaign is Inappropriate but Does Not Invalidate Election  ||  Allahabad HC: Section 69 BNS Cannot Be Invoked by Transgender Woman in False Marriage Promise Case  ||  Delhi High Court Permits Britannia’s ‘No Added Sugar, Maida or Palm Oil’ Claim on Biscuit Packs  ||  Calcutta High Court Bars Deportation of Alleged Bangladeshi Woman until CAA Application is Decided    

Dhimant Hiralal Thakar v. The Commissioner of Income Tax B.C. II - (High Court of Bombay) (28 Oct 2015)

Expenditure on solicitor’s eye operation not business expense

MANU/MH/2921/2015

Direct Taxation

The Bombay High Court upheld an order of the ITAT excluding expenditure by the Assessee on eye treatments to improve vision. The Tribunal had determined eyes to be “an important organ for…effective living of every human being”; as such expenditure on the same was not wholly and exclusively for the purpose of a profession, it fell within the remit of ‘personal expense’. The Court opined, though expenditure incurred for purposes of business could provide incidental third-party benefit, expenditure to improve vision rendered benefits to professional activity incidental.

Relevant : CIT, Delhi vs. Delhi Safe Deposit Co.Ltd. MANU/SC/0136/1982 Section 31 Income Tax Act, 1961 Act

Tags : PERSONAL EXPENSE   BUSINESS   TAX   DEDUCTION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved