2002 (1) TMI 21 - HC - Income Tax

Special Deduction, Permanent Physical Disability - 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? we hold that the assessee was entitled in law to the relief under section 80U of the said Act. The question referred to us is, therefore, answered in the affirmative in favour of the assessee.

Summary

The High Court of Gujarat ruled that the assessee was entitled to relief under section 80U of the Income-tax Act, 1961 due to the disability of deafness. The decision was based on previous case law and the specific disability of the assessee. The court answered the question in favor of the assessee, disposing of the reference with no costs.