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TMI Blog1986 (8) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... m partial paralysis. In the course of assessment proceedings for the assessment years 1980-81 and 1981-82, he claimed relief under section 80U of the Income-tax Act, 1961 ('the Act'). The ITO held that the assessee was employed as a senior medical representative in a reputed concern, dealing in pharmaceutical goods and so he does not suffer from a permanent physical disability which has the effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability specified in the rules made in this behalf by the Board, and which has the effect of reducing substantially his capacity to engage in a gainful employment or occupation, there shall be allowed a deduction of a sum of ten thousand rupees: Provided that such individual produces before the Income-tax Officer, in respect of the first assessment year for which deduction is claimed under this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the ITO. This certificate reads as follows: "This is to certify that I have examined Mr. S. Viswanathan. He is having residual paralysis due to post polio. He is physically handicapped. His handicap is due to weakness of both the lower limbs. Sd./- Dr. K. Krishnamoorthy, B.Sc., M.B.B.S., Regd. No. 15072D. ORTH., F.C.G.P.(I)" Thus, the only question for consideration is whether the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I am of the opinion that the assessee suffers from a physical disability which has the effect of reducing substantially his capacity to engage in a gainful employment or occupation as contemplated under section 80U(ii). My view derives support from the CBDT Circular No. 246, dated 20-9-1978 [see Taxmann's Direct Taxes Circulars Vol. 1, 1985 edn., page 579]. According to this circular of the CBDT, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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