1986 (8) TMI 115

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve, Mr B.L. Laroiya submitted that first of all we should read s. 80U and he submitted that by reading of the sad section, it is mentioned that the benefit could be available only to a gentleman with disability which results substantially in earning of the man. The assessee who was present by himself submitted that there are number of Tribunal's decision of this Bench and other Benches in which people with hearing defect, defect in mind, etc., have been granted this benefit. He went on to say that even gentleman with pulmonary tuberculosis with bronchial asthma had been granted this benefit. He also drew our attention to a certificate from Dr S.K. Chopra, Professor of Ophthalmology, Christian Medical College and Browh Memorial Hospital, Lud....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssessee individual, deduction is to be allowed under mandate given by the registered practitioner because the words used are: "there shall be allowed a deduction of a sum of ten thousand rupees". 5. Following is the certificate per Dr. Chopra renowned eye surgeon placed by the assessee on his complation, followed by another prescription of All India Institute of Medical Science, New Delhi in which serious operation is suggested: "This is to certify that Mr Ram Nath Sehgal, Hospital Unit No. 247184 s/o Sh Daulat Ram Sehgal, 366, Chaura Bazar, Ludhiana, has been regularly visiting the Eye Department since 16th June, 1981. He was diagnosed as Presenile Mature Cataract in right eye in January, 1982. His vision in the right eye during 1982....