Interesting decision on tax exemption by hc

https://ibnlive.in.com/generalnewsfeed/news/hc-allows-mp-bizman-tax-benefit-for-ransom-paid-to-kidnappers/808271.html

If you are kidnapped while on a business trip and pay a ransom to your abductors, you can show the amount as "business expenditure" and get a tax exemption on it. This according to an August 23 Jabalpur high court order, which upheld the local tax tribunal’s decision to allow a Madhya GA_googleFillSlot("ht_story_top_lhs_200x200");Pradesh businessman to claim tax deduction on the ransom he paid his kidnappers.

Sukhnandan Jain, director of a bidi sales and manufacturing company in Sagar district, was kidnapped by the notorious Raju Bhatnagar gang on August 5, 1987, while on a trip to buy tendu leaves. After the police failed to rescue him, his family paid a R5.5-lakh ransom after which he was released on August 27 that year.

Where does this leave salaried person?

What if a salaried person gets abducted and his family pays ransom?

Is it allowed to claim tax dedcution ?