TMI Blog1998 (10) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... shows that he is suffering from "Old septic arthritis of left hip with short leg and weakness of dorsiflexor on the left ankle". Relying on the certificate, the assessee claimed the benefit of section 80U of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). That benefit has been granted to him by the Tribunal which had been refused by the Commissioner. Counsel for the Revenue cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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