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Eye treatment can’t be considered professional expenditure

Expenses incurred for getting eyes treated cannot be claimed as a professional deduction under the Income Tax (IT) law, the Bombay high court has said.
A lawyer had undergone eye treatment in the US about 20 years ago and asked IT authorities to treat it as a professional deduction. Disagreeing with him, the court gave reference of a few of its lawyers, saying though they were visually impaired they could carry out their work efficiently.
The judges also observed that eyes are important for the human body and essential for efficient survival of a human being. Eyes are, therefore, not only essential for carrying out a business or profession, but also for doing a lot of other things.

 Article referred: http://indianexpress.com/article/cities/mumbai/eye-treatment-cant-be-considered-professional-expenditure-bombay-high-court/

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