While rejecting the assessee's claim for deduction under Section 80U of the Income-tax Act, 1961 (hereinafter referred ... that section if the handicap is one which is specified in the rule. That a liberal construction should be placed on Section 80U
physical disability for the purposes of Clause (ii) of Sub-section (1) of Section 80U if it falls in any one of the categories specified ... explains the permanent disability. The rule cannot override the section. The requirement of Section 80U(1)(ii) is that not only the petitioner shall suffer
Jayasimha Babu, J.
1. The assessee claims the benefit under Section 80U of the Income-tax Act, 1961, while he is gainfully employed ... senior assistant in the Central Co-operative Bank Ltd., Madurai Branch. Section 80U(1)(ii) of the Act provides that in computing the total income
Relying on the certificate, the assessee claimed the benefit of Section 80U of the Income-tax Act, 1961 (hereinafter referred ... capacity for gainful employment, despite his handicap. Therefore, the benefit of Section 80U of the Act cannot be extended.
3. The fact that a person
nevertheless rejected the petitioner's petition for relief under Section 80U of the Acton the ground that he was a partner in a firm ... issue as to whether the relief can be granted under Section 80U of the Act. If a man has no income, he is not assessed
occupation.
6. 1 carefully considered the contentions of both counsel. Sec. 80U of the IT Act is as follows :
"Deduction in the case ... deafness with hearing impairment of 71 decibels and above."
7. Sec. 80U(1)(ii) gives the,benefit to these who are suffering from permanent
relaxation" of any of the provisions mentioned therein including Sections 234A , 234B and 234C , for the purpose of "proper and efficient management ... Sections 14 to 59 . Chapter VI-A deals with deductions to be made in computation of total income and comprises of Sections 80A to 80U
with the scheme of the Act, the income has to be computed. Sec. 2(24) defines income which includes profits and gains, Under ... computed in the manner laid down in this Act. Sec. 5 contains the scope of total income which includes all income from whatever source derived
