https://www.taxtmi.com/caselaws?id=12491 Relief under section 80U was available where physical disability substantially impaired gainful employment capacity, and substantial income alone was not decisive against eligibility. On the facts, the assessee's deafness was severe enough that he could not hear from a distance of 2-3 feet even with a hearing aid, so he qualified in law for the disability-based deduction. en-us Tue, 08 Jan 2002 00:00:00 +0530 Tue, 02 Mar 2010 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12491 Relief under section 80U was available where physical disability substantially impaired gainful employment capacity, and substantial income alone was not decisive against eligibility. On the facts, the assessee's deafness was severe enough that he could not hear from a distance of 2-3 feet even with a hearing aid, so he qualified in law for the disability-based deduction. Case-Laws Income Tax Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12491