https://www.taxtmi.com/caselaws?id=58293 The Tribunal dismissed the appeal challenging the denial of relief under section 80U for deduction based on chronic recurrent acute Bronchial Asthma. The Tribunal held that Bronchial Asthma did not qualify as a physical disability under sec. 80U, despite the assessee's arguments supported by doctor certificates and past Tribunal decisions. The Tribunal distinguished previous cases involving different disabilities and environmental factors, ultimately finding that none of the cited cases or circulars supported the claim for relief under sec. 80U due to Bronchial Asthma. en-us Wed, 05 Apr 1989 00:00:00 +0530 Sat, 18 Dec 2010 13:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58293 The Tribunal dismissed the appeal challenging the denial of relief under section 80U for deduction based on chronic recurrent acute Bronchial Asthma. The Tribunal held that Bronchial Asthma did not qualify as a physical disability under sec. 80U, despite the assessee's arguments supported by doctor certificates and past Tribunal decisions. The Tribunal distinguished previous cases involving different disabilities and environmental factors, ultimately finding that none of the cited cases or circulars supported the claim for relief under sec. 80U due to Bronchial Asthma. Case-Laws Income Tax Wed, 05 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58293