1989 (4) TMI 116

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.... 80U which is available by way of deduction from total income on account of total blindness or a permanent physical disability which has the effect of reducing substantially the assessee's capacity to engage in a gainful employment or occupation. 2. The assessee suffered from chronic recurrent acute Bronchial Asthma and in support thereof produced a certificate from a Doctor. The ITO rejected t....

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....as been under his treatment since 1970. We are dealing with the case for assessment year 1981-82. So, the Doctor's certificate also talks of this ailment for about 10 years prior to the period of relevant previous year. Against this background, we can consider the Tribunal's decisions cited by the assessee's learned counsel. They are as follows :-- (i) In the case of Shri Khemraj fain [IT Appea....

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....mpared to a case of 10 years in Bombay. (ii) Indore Bench decision in Anand Prakash Saksena v. ITO [1983] 3 ITD 151. In that case, the assessee was an IAS officer and had become almost deaf. On account of that deficiency, he could not attend usefully some meetings etc. On page 154 of the report, the Tribunal took note of the position that the assessee had been in employment since the year 19....