https://www.taxtmi.com/caselaws?id=65915 The Tribunal upheld the Assistant Commissioner of Income Tax's decision, granting the assessee relief under section 80U of the IT Act for both years. Chronic Asthma, lasting 25 years, was deemed a permanent physical disability, reducing the capacity for gainful employment significantly. The Tribunal rejected the Revenue's argument that chronic Asthma is not a permanent disability, emphasizing individual case evaluation. The assessee's claim was supported by medical evidence and precedents, leading to the dismissal of the Revenue's appeals and affirming the entitlement to relief under section 80U. en-us Thu, 29 Aug 1985 00:00:00 +0530 Sat, 19 Feb 2011 12:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65915 The Tribunal upheld the Assistant Commissioner of Income Tax's decision, granting the assessee relief under section 80U of the IT Act for both years. Chronic Asthma, lasting 25 years, was deemed a permanent physical disability, reducing the capacity for gainful employment significantly. The Tribunal rejected the Revenue's argument that chronic Asthma is not a permanent disability, emphasizing individual case evaluation. The assessee's claim was supported by medical evidence and precedents, leading to the dismissal of the Revenue's appeals and affirming the entitlement to relief under section 80U. Case-Laws Income Tax Thu, 29 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65915