{"id":1396,"date":"2025-06-17T14:29:00","date_gmt":"2025-06-17T14:29:00","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1396"},"modified":"2025-06-17T14:29:02","modified_gmt":"2025-06-17T14:29:02","slug":"misc-sc-judgement-dated-08-05-2025-plea-to-treat-heart-as-plant-for-tax-deduction-rejected-by-sc-as-infructuous","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/17\/misc-sc-judgement-dated-08-05-2025-plea-to-treat-heart-as-plant-for-tax-deduction-rejected-by-sc-as-infructuous\/","title":{"rendered":"Misc SC Judgement Dated 08\/05\/2025 &#8211; Plea to treat Heart as \u2018Plant\u2019 for tax deduction rejected by SC as Infructuous\u00a0"},"content":{"rendered":"\n<p><em>Case of Shanti Bhushan vs CIT, SC Judgement Dated 8<sup>th<\/sup>\u00a0May 2025.\u00a0<\/em>A prolonged legal battle initiated by eminent late lawyer Shanti Bhushan, who sought to claim the expenses for his coronary bypass surgery as a tax deductible business expenditure, concluded in the apex court after his demise. His legal heirs communicated their decision not to pursue the litigation further, leading the apex court to declare the appeal as having become infructuous.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1qfa1HbZgmo7oDrktRMfKrTD5C1sEUSxD\/view?usp=sharing\"><em>(Link: SC Judgement Dated 08\/05\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Shanti Bhushan vs CIT, SC Judgement Dated 8th\u00a0May 2025.\u00a0A prolonged legal battle initiated by eminent late lawyer Shanti [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[78,97],"tags":[],"class_list":["post-1396","post","type-post","status-publish","format-standard","hentry","category-misc","category-misc-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Misc SC Judgement Dated 08\/05\/2025 - Plea to treat Heart as \u2018Plant\u2019 for tax deduction rejected by SC as Infructuous\u00a0 - Bhatia Bhola &amp; 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