1989 (5) TMI 90

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....Asstt. Commissioner, Bombay, dated 10-4-1985 for the assessment year 1982-83, the only issue which arises for consideration is whether a person suffering from heart disease is eligible to a deduction of Rs. 10,000 u/s 80-U of the Act. 2. The assessee, an individual in this case aged 68 years, was suffering from heart disease. Initially, a total income of Rs. 41,225 was declared. However, subseq....

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....bunal, confirmed the view of the ITO and further held that the disease with which the assessee was suffering could not restrict him to be engaged in gainful employment and that it did not constitute an actual physical disability preventing him from actually earning income. 3. Before us, great reliance was placed by the learned counsel for the assessee on a decision of Ahmedabad Bench of the Tri....

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....ical operation, i.e., coronary bypass surgery. It was in those circumstances, taking a practical view, that the Bench, having satisfied itself on the facts and in the circumstances of that case, came to a conclusion that on account of this illness the assessee's earning capacity stood reduced. Moreover, Rule 11D, though it had come into effect with effect from 1-4-1985, was not considered by the H....

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....ore limbs ; or (c) permanent deafness with hearing impairment of 71 decibels and above ; (d) permanent and total loss of voice." It is accordingly seen that the intention of the legislature to give relief u/s 80-U was only to those persons who suffer from a permanent physical disability of the one described in the Rule. In the modern tensionful way of life, it is not too uncommon for pers....