1998 (10) TMI 40 - HC - Income Tax

Summary

The High Court of Madras ruled in a case involving section 80U of the Income-tax Act, 1961. The court upheld the assessee's claim for benefits under section 80U, despite the Revenue's argument that there was no reduction in the assessee's capacity for gainful employment. The court emphasized that a permanent handicap affecting efficiency is sufficient to qualify for the benefit, regardless of actual earnings. The tax case petition was dismissed.