scheme of amalgamation or demerger after 31-3-
2007, the statute has disabled the enabling provision enshrined in sub-
section (12) of Section 80IA ... section (12A) in section 80IA of the IT Act, which
merely disabled the applicability of sub-section (12), cannot be
construed as withdrawal of right
AWoodIand, 67 Peddar Road, Bombay 26 is mentally retarded since birth. Her disability is permanent. She cannot be engaged in any gainful occupation ... assessee was totally blind or that he/she suffers from permanent physical disability which had the effect of reducing substantially his/her capacity to engage
glaucomatous optic with no visual in the right eye. There is permanent disability to the extent of 55%.
4. Based on the aforesaid certificate ... certain cases relief under Section 80U is granted to a physically disable person in respect of one limb oaf body, there was no justification
scheme of amalgamation or demerger after 31-3-2007, the statute has
disabled the enabling provision enshrined in sub-section (12) of Section
80IA ... section (12A) in section 80IA of the IT Act, which merely
disabled the applicability of sub-section (12), cannot be construed as
withdrawal of right
gains from business and profession earned by the assessee will attract the disability clause set out in Section 11 (4A), the assessee's plea ... this change in the definition of charitable purposes is coupled with the disability clause set out in Section 11(4A) which was introduced
temporary suspension of
business rather it is a severe and serious disability which is faced by the
assessee hampering the re-start of the business ... near distant visible future keeping in view the
severe and serious disability imposed by action by secured lenders under
SARFESI Act and continued with
from total income on account of total blindness or a permanent physical disability which has the effect of reducing substantially the assessee's capacity ... came to the conclusion that the disease had led to permanent physical disability and had reduced substantially the asseessee's capacity to engage himself
section (12A) in section 80IA of the IT Act, which
merely disabled the applicability of sub-section (12), cannot be
construed as withdrawal of right ... further submitted that sub-section (12) was in fact a
disabling provision as it disabled the predecessor entity from claiming
deduction in the year
under the IT Act unless minor is a child suffering from any disability specified in Section 80(U) of the Act. Reliance was also placed ... child ceases to be an assessee unless child is suffering from a disability of the nature as specified in Section
authorized leaves of absence, are
considered full time employees, however, long term disability is not considered
to be full time employment.
(5) In the event ... termination of your employment due to any cause including
death, disability or retirement, your rights to exercise this option shall cease,
except for those which
