https://www.taxtmi.com/caselaws?id=15396 The High Court overturned the Commissioner's denial of benefits under section 80U of the Income-tax Act to a handicapped assessee for assessment years 1991-92 to 1995-96. The court emphasized that the doctor's honorary position at the Gujarat Cancer Research Institute did not invalidate the medical certificate, as the institute qualified as a Government hospital. It clarified that the Assessing Officer should not question the certificate's correctness if it meets statutory conditions. The court allowed the petition, quashed the Commissioner's order, and directed a fresh decision on granting benefits under section 80U in accordance with the law. en-us Thu, 08 Apr 1999 00:00:00 +0530 Thu, 06 Aug 2009 13:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15396 The High Court overturned the Commissioner's denial of benefits under section 80U of the Income-tax Act to a handicapped assessee for assessment years 1991-92 to 1995-96. The court emphasized that the doctor's honorary position at the Gujarat Cancer Research Institute did not invalidate the medical certificate, as the institute qualified as a Government hospital. It clarified that the Assessing Officer should not question the certificate's correctness if it meets statutory conditions. The court allowed the petition, quashed the Commissioner's order, and directed a fresh decision on granting benefits under section 80U in accordance with the law. Case-Laws Income Tax Thu, 08 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15396