https://www.taxtmi.com/caselaws?id=16297 The court allowed relief under section 80U of the Income-tax Act for assessment years 1987-88 and 1988-89, emphasizing that the objective of the provision is to benefit handicapped individuals, regardless of income levels. The judgment highlighted that the specified disability automatically impacts earning capacity, eliminating the need for further inquiry. It stressed the importance of a liberal interpretation of section 80U, noting that denial of benefits based solely on income rise would defeat the provision's purpose. The court differentiated between the assessment years, dismissing the claim for 1986-87 due to procedural reasons but granting the deduction for the subsequent years. en-us Thu, 10 Sep 1998 00:00:00 +0530 Sat, 05 Sep 2009 16:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16297 The court allowed relief under section 80U of the Income-tax Act for assessment years 1987-88 and 1988-89, emphasizing that the objective of the provision is to benefit handicapped individuals, regardless of income levels. The judgment highlighted that the specified disability automatically impacts earning capacity, eliminating the need for further inquiry. It stressed the importance of a liberal interpretation of section 80U, noting that denial of benefits based solely on income rise would defeat the provision's purpose. The court differentiated between the assessment years, dismissing the claim for 1986-87 due to procedural reasons but granting the deduction for the subsequent years. Case-Laws Income Tax Thu, 10 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16297