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of <h1>Chartered Accountant's Hypertension Claim Denied under Income-tax Act</h1> The High Court of Madras held that a chartered accountant's claim for benefits under section 80U of the Income-tax Act for hypertension was not valid as ... Special Deduction The High Court of Madras ruled that a practicing chartered accountant claiming benefits under section 80U of the Income-tax Act for hypertension did not qualify as a permanent physical disability. The Tribunal's decision in favor of the accountant was overturned, as hypertension was not considered a disability under the Act. The doctor's certificate did not confirm permanent physical disability, and the accountant's income increase over the years indicated no substantial reduction in earning capacity. The court held in favor of the Revenue, denying the accountant's claim for deduction under section 80U.
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