https://www.taxtmi.com/caselaws?id=286552 The Tribunal allowed the appeals, ruling that the assessee was entitled to the deduction under Section 80U. The Commissioner of Income-tax's interpretation of gainful employment and his invocation of Section 263(1) were found to be erroneous. The Tribunal emphasized the importance of adhering to the Board's circulars and the legislative intent behind Section 80U, which aims to provide relief to individuals with substantial disabilities affecting their employment capacity. en-us Fri, 29 Jul 1988 00:00:00 +0530 Tue, 03 Mar 2020 17:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286552 The Tribunal allowed the appeals, ruling that the assessee was entitled to the deduction under Section 80U. The Commissioner of Income-tax's interpretation of gainful employment and his invocation of Section 263(1) were found to be erroneous. The Tribunal emphasized the importance of adhering to the Board's circulars and the legislative intent behind Section 80U, which aims to provide relief to individuals with substantial disabilities affecting their employment capacity. Case-Laws Income Tax Fri, 29 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286552