I-T deduction for heart surgery

I-T deduction for heart surgery  

I read the following article in Business Standard of 2nd June 2011.

Having worked in a Bank for 29 long years,I had the occasion to study many Balance Sheets of individuals,partnership firms and public and private companies as well,during the period.However,this issue is a new one and is quite interesting.Read on….
Shanti Bhushan to move SC on I-T deduction for heart surgery  

PALAK SHAH Mumbai, 1 June 

EMINENT lawyer Shanti Bhushan, who is making headlines as member of the Lok Pal Bill drafting committee, is also busy in something really close to his heart. He has decided to move the Supreme Court seeking income tax deduction for expenses incurred on heart surgery. “Monetarily, the impact of the high court order will be negligible. I file a return for some`10-15 crore annually and minor surgery costs will not affect me. But I would take the matter to the apex court for my principles.” Dismissing his plea, the high court noted that “if the heart were to be considered a‘plant’, it would necessarily mean that it is an asset which should have found a mention in the assessee’s balance sheet.

SHANTI BHUSHAN: The heart is a “plant” and the expenditure has been incurred on “current repairs”.

HIGH COURT: …it would mean that it is an asset, which should have found a mention in the assessee’s balance sheeet.Though the Delhi High Court today dismissed his plea, Bhushan hasn’t lost heart. He says he suffered a heart attack due to professional work and the expenditure incurred by him on a heart operation must be deductible under Section 31 of the Income Tax (I-T) Act.

Bhushan’s claim is based on the grounds that the heart is a “plant” and the expenditure has been incurred on “current repairs”. He also claimed that his professional receipts rose substantially after the operation and the expenditure was “wholly & exclusively” for his profession and deductible under Section 37(1) of the I-T Act. 

This was not done and cannot be done as the ‘cost of acquisition’ of such an asset cannot be determined, and, even if the widest meaning to the word ‘plant’ is given, the heart does not satisfy the ‘functionality’ test, because while the heart is necessary for survival, it does not mean it is used as a ‘tool’ for trade or professional activity.”

Well,I believe that the eminent advocate has a genuine case.The matter is still under debate.Let us see what the final outcome/decision is.

The issue made me recall some quotes related to the human body,the heart etc etc.Here they are…. 

Take care of your body.  It’s the only place you have to live.  ~Jim Rohn

To keep the body in good health is a duty… otherwise we shall not be able to keep our mind strong and clear.  ~Buddha

Your body is a temple, but only if you treat it as one.  ~Astrid Alauda

The human body is a machine which winds its own springs.  ~Julien Offroy de la Mettrie.

The body is your temple.  Keep it pure and clean for the soul to reside in.  ~B.K.S. Iyengar, Yoga: The Path To Holistic Health

Our bodies are our gardens – our wills are our gardeners.  ~William Shakespeare

The body is but a pair of pincers set over a bellows and a stew pan and the whole fixed upon stilts.  ~Samuel Butler, Notebooks

If the body be feeble, the mind will not be strong.  ~Thomas Jefferson

Hormones, vitamines, stimulants and depressives are oils upon the creaky machinery of life.  Principal item, however, is the machinery.  ~Martin H.Fischer

Man has made many machines, complex and cunning, but which of them indeed rivals the workings of his heart?  ~Pablo Casals

What fools indeed we morals are
To lavish care upon a Car,
With ne’er a bit of time to see
About our own machinery!        ~John Kendrick Bangs

The human body is the only machine for which there are no spare parts.  ~Hermann M. Biggs

You know the definition of the perfectly designed machine…. The perfectly designed machine is one in which all its working parts wear out simultaneously. I am that machine.  ~Frederick Alexander Lindemann

A human being is an ingenious assembly of portable plumbing.  ~Christopher Morley

Your heart knows not how to lie.  It is great that it lays deep in your chest and not in your mouth.  ~Kak Sri

We don’t stop playing because we grow old; we grow old because we stop playing. 

Our body is a machine for living. It is organized for that, it is its nature. Let life go on in it unhindered and let it defend itself, it will do more than if you paralyze it by encumbering it with remedies.- George Bernard Shaw 

The issue also made me think of some of my favourite old,not so old, Bollywood songs on the subject of Heart (called Dil in Hindi ) at random. 

Here is a list.ENJOY….. 

1.Yeh dil naan hota bechaaraa, kadam naan hotey aawaaraa,jo khoobasurat koee apanaa, humasafar hotaa….(Jewel Thief-1967)

2.Dil Vil Pyar Vyar , Maein Kya Jaanu Re,Jaanu To Jaanu Bas Itna ,Ki Maein Tujhe Apna Jaanu Re…(Shagird-1967)

3.Aa jaa rey,ab mera dil pukara,ro ro key gham bhi haara…(Aah-1953)

4.Aye dil mujhey bata dey,tu kis pey aa gaya hai…..(Bhai Bhai-1956)

5.Aye merey dil kahin aur chal,gum ki duniyan sey dil bharr gaya…(Daag-1952)

6.Bekraar-e-dil,too gaayey jaa….(Door ka Rahi-1971)

7.Chura liya hain tum nein jo dil ko…..(Yaadon Ki Baraat,1973)

8.Dil apna aur preet parayi,kis nein hai yeh reet banayee….(Dil Apna Preet Parai-1960)

9.Dil aisa kisi nein mera todaa.barbadi ki taraf aisa moda…(Amanush-1975)

10.Dil ka khilona hai toot gaya…(Shehnai-1959)

11.Dil key armaan aansuon mein beh gaye….(Nikaah-1982)

12.Dil key jharokhey mein tujh ko bitha karr….(Brahmchaari-1968)


13.Dil key tukdey tukdey karr key muskura key chal deeye…(Dada-1979)

14.Dil cheez kya hai,aap meri jaan lijiey…..(Umrao Jaan-1989)

15.Dil tadap tadap key keh raha hai,aa bhi jaa….(Madhumati-1958)

16.Dil tau pagal hai,dil deewaana hai….(Dil Tau Pagal Hai-1997)

17.Dil diwaana,bin sajnaa key,maaney naan….(Mainey Pyaar Kiya-1989)

18.Ek pardesi mera dil ley gaya,jaatey jaatey,meetha meetha gham dey gaya..(Fagun-1958)

19.Hai apna dil tau awara,naan jaaney kis pey aaey ga….(Solhvaan Saal-1958)

20.Merey tootey huey dil sey, koi tau aaj yeh poochchey….(Chhaliya-1960) 

Well I can go on and on,but my heart wants a break here….I shall wait for your hearty responses,dil waalo….


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7 Responses to I-T deduction for heart surgery

  1. r purushothamarao says:

    it seems that after this episode the heart is necessarily to be hurt legally without a mince of words

    RPurushothamarao, guntur,india
    Jun 17, 2011

  2. pooja says:

    Jitoo Uncle, I repeatedly read the quotes. And so many songs connected to heart. I think we can add more supplements to this page. I am sure it would then be a never ending assignment. Thanks and regards.

    Dr Pooja Suman, Ludhiana
    Jun 17, 2011

  3. IVY says:

    Highly entertaining, Jitendra ji. Here are some more interesting quotes on the heart…for the weak-hearted!

    1. “Where your treasure is there will your heart be also.” – New Testament, Luke, 12:34.

    2. “The head is always the dupe of the heart.” – La Rochefoucauld, Maxims, 102.

    3. “He that is of merry heart hath a continual feast.” – Old Testament, Proverbs, 15:15.

    4. “I prithee send me back my heart,

    Since I cannot have thine:

    For if from thine thou wilt not part,

    Why then shouldst thou have mine?” – Sir John Suckling, Song

    Hope you like them…

    Ivy Hansdak, New Delhi
    Jun 18, 2011

  4. J S Broca says:

    Dear Purushothamji,Dr Pooja,Ivy ji,Somanji, thank you all for responding heartily to my posting.Seshu ji, dil tau pagal hai,kabhi kabhi gadbad ho jaati hai.All is fair in love so let there be no war over errors of commission and omission!
    Here is my humble effort at composing a limerick on the situation narrated in the posting.My learned friends are welcome to improve upon it :

    Shanti Bhushan-an eminent advocate,
    Did to the courts,so dictate,
    That medical expenses on his heart surgery,
    Were deductible from his annual salary,
    As it kept his hearts machine running uptodate !

    New Delhi
    18th June 2011

  5. J S Broca says:

    Dear Readers,
    Please go to following link of Deccan Herald to see my limerick posted under the news item :
    Your comments will be welcomed.
    new delhi

  6. J S Broca says:

    Dear Readers,here is the original link to the BUSINESS STANDARD Article :
    Read my comment there too (provided it is approved for display )

    new Delhi

  7. J S Broca says:

    Dear Readers,
    My limerick on the situation is also there on website of BUSINESS STANDARD,just below the article.To view it on line,go to the following link :

    J S Broca
    New Delhi
    20th June 2011

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