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    <description>The Tribunal ruled in favor of the appellant, holding that advanced Parkinsonism causing a permanent physical disability qualifies for relief under section 80U of the Income Tax Act, 1961. The Tribunal emphasized the significant impact of the disability on the appellant&#039;s legal profession, granting the claimed deduction and overturning the lower authorities&#039; decisions.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that advanced Parkinsonism causing a permanent physical disability qualifies for relief under section 80U of the Income Tax Act, 1961. The Tribunal emphasized the significant impact of the disability on the appellant&#039;s legal profession, granting the claimed deduction and overturning the lower authorities&#039; decisions.</description>
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