https://www.taxtmi.com/caselaws?id=59084 Mental retardation was construed as a disability covered by section 80U where it substantially reduced the capacity to engage in gainful employment or occupation. The expression "physical" was read as bodily, and the brain and nervous system were treated as part of the human body, so mental disability was not regarded as separable from physical disability for this relief. On that construction, the statutory deduction under section 80U was held available to the assessee and the claim was allowed. en-us Wed, 29 Sep 1982 00:00:00 +0530 Thu, 23 Dec 2010 18:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59084 Mental retardation was construed as a disability covered by section 80U where it substantially reduced the capacity to engage in gainful employment or occupation. The expression "physical" was read as bodily, and the brain and nervous system were treated as part of the human body, so mental disability was not regarded as separable from physical disability for this relief. On that construction, the statutory deduction under section 80U was held available to the assessee and the claim was allowed. Case-Laws Income Tax Wed, 29 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59084