https://www.taxtmi.com/caselaws?id=15965 Relief under section 80U of the Income-tax Act was considered in the context of an assessee with accepted physical disability who nevertheless earned taxable income from business. The relevant test was not the mere existence of income, but whether the disability affected the assessee's income-earning capacity having regard to the nature and extent of the impairment and the source of income. On the facts noted, the denial of relief based only on continued earnings was unsustainable because no material showed that the disability had no impact on earning capacity. The matter was therefore remanded for fresh consideration under the correct legal criteria. en-us Fri, 13 Nov 1998 00:00:00 +0530 Mon, 31 Aug 2009 12:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15965 Relief under section 80U of the Income-tax Act was considered in the context of an assessee with accepted physical disability who nevertheless earned taxable income from business. The relevant test was not the mere existence of income, but whether the disability affected the assessee's income-earning capacity having regard to the nature and extent of the impairment and the source of income. On the facts noted, the denial of relief based only on continued earnings was unsustainable because no material showed that the disability had no impact on earning capacity. The matter was therefore remanded for fresh consideration under the correct legal criteria. Case-Laws Income Tax Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15965