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
declining to grant the deduction claimed by the petitioner under section 80U(ii) of the Income-tax Act, 1961, on the ground that the petitioner ... position under the statute, especially with regard to the deduction under section 80U of the Act.
3. The brief facts are following : The petitioner
with substantial income, that he is entitled to the benefit of Section 80U of the Income-tax Act, 1961, on the ground that he suffered ... firm and was deriving income from each of these firms.
3. Section 80U of the Income-tax Act deals with cases of resident disabled persons
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
assessee, then, notwithstanding anything contained in that section, for the purpose of computing the deduction under that section, the amount of income of that nature ... consists of sections 80H to 80TT . The last heading "D" deals with "other deductions" which consists of sections 80U
K.M. Vijayan And Others vs Union Of India And Others on 28 March, 1995
assessee, then, notwithstanding anything contained in that section, for the purpose of computing the deduction under that section, the amount of income of that nature ... consists of sections 80H to 80TT . The last heading "D" deals with "other deductions" which consists of sections 80U
