https://www.taxtmi.com/caselaws?id=60987 The Tribunal allowed the appeal, directing the allowance of the deduction under section 80U(ii) for the assessee, emphasizing the legislative intent and the medical evidence supporting the claim. The medical certificate presented established the permanency and substantial impact of the disability on work capacity, meeting statutory requirements. The ITO's reliance on previous income to question disability impact was deemed erroneous, as the law focuses on capacity reduction, not income levels. The denial of the deduction was overturned, highlighting the importance of medical evidence and adherence to statutory provisions in such cases. en-us Thu, 27 May 1982 00:00:00 +0530 Mon, 10 Jan 2011 12:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60987 The Tribunal allowed the appeal, directing the allowance of the deduction under section 80U(ii) for the assessee, emphasizing the legislative intent and the medical evidence supporting the claim. The medical certificate presented established the permanency and substantial impact of the disability on work capacity, meeting statutory requirements. The ITO's reliance on previous income to question disability impact was deemed erroneous, as the law focuses on capacity reduction, not income levels. The denial of the deduction was overturned, highlighting the importance of medical evidence and adherence to statutory provisions in such cases. Case-Laws Income Tax Thu, 27 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60987