Senior Advocate Shanti Bhushan claims his heart is a “Plant” - Delhi HC rejects the claim!

Senior Advocate Shanti Bhushan claims his heart is a “Plant” - Delhi HC rejects the claim!: "Mr. Bhushan claimed waiver under Section 31 of the Income Tax Act (IT Act) which, inter-alia permits deduction of expenditure incurred on current repairs of plant. His stand was that a human heart is in the nature of a ‘plant’ and therefore the expenditure incurred by him on the coronary surgery was akin to expenses incurred on current repairs of a plant."