This is one of the most hilarious case laws of Income Tax I have Come accross worth sharing.
A lawyer incurs expenditure on his heart surgery and claims it as Business Expenditure u/s 31. His contention being heart is his plant and machinery which enables him to discharge his professional work and therefore the expenses on his treatment be allowed as current repairs.
Obviously the court rejected his claim saying that heart adds to the longevity and efficiency of a human being and professional activity is one of the benefits of it. Also, if heart is a machinery then it should have been included in the assessee's Balance Sheet.
It's really funny how people can come with such crazy ideas to save tax. Let alone if he is a LAWYER. So friends what is your take on it?