https://www.taxtmi.com/caselaws?id=16668 The court dismissed the writ petition challenging the rejection of relief under section 80U(1)(ii) of the Income-tax Act for a petitioner claiming deduction based on permanent physical disability. The judgment emphasized that the petitioner's almost total deafness did not substantially reduce the capacity for gainful employment, as evidenced by continued employment and earnings above Rs. 5,000 per month. The court clarified that the mere inability to secure promotions due to deafness did not meet the Act's requirement for a substantial reduction in capacity, affirming the authorities' decision. en-us Tue, 28 Jul 1998 00:00:00 +0530 Wed, 09 Sep 2009 12:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16668 The court dismissed the writ petition challenging the rejection of relief under section 80U(1)(ii) of the Income-tax Act for a petitioner claiming deduction based on permanent physical disability. The judgment emphasized that the petitioner's almost total deafness did not substantially reduce the capacity for gainful employment, as evidenced by continued employment and earnings above Rs. 5,000 per month. The court clarified that the mere inability to secure promotions due to deafness did not meet the Act's requirement for a substantial reduction in capacity, affirming the authorities' decision. Case-Laws Income Tax Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16668