2002 (1) TMI 21

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ribunal, Ahmedabad Bench "B", has referred the following question for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the assessee is entitled in law to the relief under section 80U of the Income-tax Act, 1961?" The assessee had claimed relief under section 80U of the Income-tax Act, 1961, under which, in the case of physically handicapped persons, ded....