https://www.taxtmi.com/caselaws?id=58312 The Tribunal upheld the decision of the Income Tax authorities, dismissing the appeal for a deduction under section 80U of the Income Tax Act. The Tribunal ruled that the relief under section 80U is only applicable to individuals who are totally blind as per the law's specifications. As the certificate provided by the Consulting Eye Surgeon did not confirm total blindness but rather indicated no visual ability in the right eye, the assessee did not meet the criteria for the deduction. en-us Tue, 29 Jan 1991 00:00:00 +0530 Sat, 18 Dec 2010 13:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58312 The Tribunal upheld the decision of the Income Tax authorities, dismissing the appeal for a deduction under section 80U of the Income Tax Act. The Tribunal ruled that the relief under section 80U is only applicable to individuals who are totally blind as per the law's specifications. As the certificate provided by the Consulting Eye Surgeon did not confirm total blindness but rather indicated no visual ability in the right eye, the assessee did not meet the criteria for the deduction. Case-Laws Income Tax Tue, 29 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58312