1998 (9) TMI 12

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..... enefit under s. 80U of the IT Act, 1961, while he is gainfully employed as a senior assistant in the Central Co-operative Bank Ltd., Madurai Branch. Sec. 80U(1)(ii) of the Act provides that in computing the total income of an individual, being a resident, who, as at the end of the previous year is subject to or suffers from a permanent physical disability other than blindness, which has "the effec .....

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..... at the deformity had affected his capacity to engage in a gainful occupation or employment. 2. The Tribunal, therefore, was right in the view it took and in denying the benefit to the assessee under s. 80U of the Act for the asst. yr. 1980-81. 3. We, therefore, answer the question referred to us, viz., "whether, on the facts and in the circumstances of the case, the Tribunal is justified and cor .....

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