The Supreme Court today admitted a special leave petition filed by former Union Law Minister and senior counsel Shanti Bhushan in connection with income tax waiver on expenses incurred on his heart surgery. Bhushan has requested for treating his heart as a plant for the purpose of granting him income tax wavier. A bench of the court said since an interesting question of law on the status of human heart for the purpose of tax calculation has arisen, it would examine the issue at length.

Section 31 of the Income Tax Act provides for grant of deduction in levy of income tax if the expenses incurred are on repairs and insurance of machinery, plant and furniture.