https://www.taxtmi.com/caselaws?id=66838 The Tribunal allowed the appeal in favor of the assessee, granting the deduction under section 80U of the Income-tax Act for an individual with a permanent physical disability. The Tribunal held that the assessee's bilateral post-polio residual paralysis of the lower limb, resulting in a 45% disability, qualified for the deduction as per the provisions of section 80U and the circular issued by the Board. The assessee's claim was supported by a genuine medical certificate, leading to the reversal of the disallowance by the lower authorities. en-us Fri, 18 Feb 1983 00:00:00 +0530 Mon, 07 Mar 2011 16:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66838 The Tribunal allowed the appeal in favor of the assessee, granting the deduction under section 80U of the Income-tax Act for an individual with a permanent physical disability. The Tribunal held that the assessee's bilateral post-polio residual paralysis of the lower limb, resulting in a 45% disability, qualified for the deduction as per the provisions of section 80U and the circular issued by the Board. The assessee's claim was supported by a genuine medical certificate, leading to the reversal of the disallowance by the lower authorities. Case-Laws Income Tax Fri, 18 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66838