Income tax query

I think only husband will get deduction because he had paid for the treatment of dependant i.e.wife.

Wife would have got deduction if she herself has paid for the treatment ,in this case husband had paid for the treatment.

Assuming all required conditions are satisfied.

As per section 80DDB amount paid for himself OR dependent will be eligible for deduction up to limit of Rs. 40000, in case of senior citizen Rs 60000, and in case of super senior citizen Rs 80000, Hence if wife is dependent than he can claim deduction of either of his wife or for self. But for practical view it is beneficial to claim  expenditure made on self account i.e Rs 60000 because it is greater than wife expenditure. 

This section has one loophole that is it does'nt specify that payment must be other than cash. Hence if payment is made in cash than you can save tax by claiming it by filing itr of wife too and claim such expenditure of wife in her return showing she had made payment. If wife does not have any source of Income than husband can give her a loan of Rs 60000 and through which she can show that she had made payment of expenditure of herself.