https://www.taxtmi.com/caselaws?id=15244 Hypertension was held not to amount to a permanent physical disability for deduction under section 80U of the Income-tax Act, because the provision was directed to disabilities of a physical character such as blindness, loss of hearing, sensation or movement, and the medical certificate did not certify any such disability. The certificate only described essential hypertension as controllable, not completely curable, and as reducing active working capacity. Rule 11D, which later dealt with permanent physical disabilities for section 80U, was not in force for the relevant assessment years. The deduction was therefore denied. en-us Thu, 17 Jun 1999 00:00:00 +0530 Mon, 03 Aug 2009 18:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15244 Hypertension was held not to amount to a permanent physical disability for deduction under section 80U of the Income-tax Act, because the provision was directed to disabilities of a physical character such as blindness, loss of hearing, sensation or movement, and the medical certificate did not certify any such disability. The certificate only described essential hypertension as controllable, not completely curable, and as reducing active working capacity. Rule 11D, which later dealt with permanent physical disabilities for section 80U, was not in force for the relevant assessment years. The deduction was therefore denied. Case-Laws Income Tax Thu, 17 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15244