https://www.taxtmi.com/caselaws?id=63914 The Tribunal held that the assessee did not qualify for a deduction under Section 80U of the Income Tax Act as the medical certificates provided did not demonstrate a permanent physical disability significantly impacting his ability to work. Despite claiming Angina-Moderate Hypertension, the assessee's income remained stable, leading to the denial of the deduction. The Tribunal distinguished previous cases cited by the assessee, emphasizing the need to meet specific criteria outlined in Rule 11D. Consequently, the appeal was dismissed, upholding the decisions of lower authorities. en-us Mon, 22 Jun 1987 00:00:00 +0530 Wed, 02 Feb 2011 16:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63914 The Tribunal held that the assessee did not qualify for a deduction under Section 80U of the Income Tax Act as the medical certificates provided did not demonstrate a permanent physical disability significantly impacting his ability to work. Despite claiming Angina-Moderate Hypertension, the assessee's income remained stable, leading to the denial of the deduction. The Tribunal distinguished previous cases cited by the assessee, emphasizing the need to meet specific criteria outlined in Rule 11D. Consequently, the appeal was dismissed, upholding the decisions of lower authorities. Case-Laws Income Tax Mon, 22 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63914