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Deduction from gross total incoem

This query is : Resolved 

27 January 2014 My friend is spent Rs.2,00,000/- on his treatment of heart disease in Dec. 2013. Please let me know he can be claimed deduction of above expenses from their GTI under Sec.80DDB,80U, 80DD or any other Section as clear provision is not given in above sections.
Thanks

27 January 2014 i) Deduction can't be availed u/s 80DD, 80DDB and 80U.

ii) Deduction can't be availed u/s 31 or 37. Adv. Shanthi Bhushan Vs. CIT, (2011)Delhi High Court decision.


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