expense relating to finding missing person

Sir / mam if Mr A spend 30000 in finding missing girl is this expense can be climed as deduction ? and if he receive 200000 as award then can he clime such expens 30000 please explain clearly
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I don't remember the exact case law but as far as I can remember the whole of the income shall be Taxable as IFOS and No expense would be allowed from this.
Confirmation required from the other experts as well.

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