https://www.taxtmi.com/caselaws?id=14838 Deduction under section 80U was available only where a permanent physical disability, other than blindness, substantially reduced the assessee's capacity to engage in gainful employment or occupation. On the facts, the assessee's deformity of the right wrist and fingers was supported only by a medical certificate, while he was actually employed as a senior assistant and earning salary. As no material showed that the deformity had materially impaired his ability to work or earn, the statutory condition for the deduction was not satisfied, and the claim failed. en-us Tue, 08 Sep 1998 00:00:00 +0530 Thu, 23 Jul 2009 15:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14838 Deduction under section 80U was available only where a permanent physical disability, other than blindness, substantially reduced the assessee's capacity to engage in gainful employment or occupation. On the facts, the assessee's deformity of the right wrist and fingers was supported only by a medical certificate, while he was actually employed as a senior assistant and earning salary. As no material showed that the deformity had materially impaired his ability to work or earn, the statutory condition for the deduction was not satisfied, and the claim failed. Case-Laws Income Tax Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14838