1998 (11) TMI 85 - HC - Income Tax

Summary

The High Court of Madras ruled in favor of the assessee, stating that the Commissioner erred in rejecting the relief under section 80U of the Act based on the assessee's income. The court emphasized that the impact of disability on income-earning capacity must be considered when granting relief under section 80U. The court set aside the order and remanded the matter to the Commissioner for fresh consideration. The writ petition was allowed.