https://www.taxtmi.com/caselaws?id=66836 The Tribunal allowed both appeals, ruling in favor of the assessee and granting the deduction under section 80U for the assessment years 1979-80 and 1980-81. The Tribunal emphasized that the CBDT Circular could not override the statutory provisions, and the assessee's genuine permanent physical disability supported his claim for the deduction. en-us Thu, 16 Sep 1982 00:00:00 +0530 Mon, 07 Mar 2011 16:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66836 The Tribunal allowed both appeals, ruling in favor of the assessee and granting the deduction under section 80U for the assessment years 1979-80 and 1980-81. The Tribunal emphasized that the CBDT Circular could not override the statutory provisions, and the assessee's genuine permanent physical disability supported his claim for the deduction. Case-Laws Income Tax Thu, 16 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66836