https://www.taxtmi.com/caselaws?id=58604 The Tribunal dismissed the appeal, affirming the decision to reject the deduction claim under section 80-U of the Income Tax Act for an individual suffering from heart disease. The Tribunal emphasized the legislative intent to provide relief only for specified permanent physical disabilities, distinguishing common ailments like heart disease. Despite reference to a previous case allowing a deduction for coronary heart disease, the Tribunal found the current case did not meet the criteria for a permanent physical disability, ultimately denying the deduction claim. en-us Thu, 18 May 1989 00:00:00 +0530 Mon, 20 Dec 2010 18:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58604 The Tribunal dismissed the appeal, affirming the decision to reject the deduction claim under section 80-U of the Income Tax Act for an individual suffering from heart disease. The Tribunal emphasized the legislative intent to provide relief only for specified permanent physical disabilities, distinguishing common ailments like heart disease. Despite reference to a previous case allowing a deduction for coronary heart disease, the Tribunal found the current case did not meet the criteria for a permanent physical disability, ultimately denying the deduction claim. Case-Laws Income Tax Thu, 18 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58604