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COMMISSIONER OF INCOME-TAX versus BHAGWAT PRASAD P. PARIKH

Whether the special deduction is a permanent physical disability, whether the person suffers from a permanent physical disability and whether the disability substantially reduces the ability to engage in a gainful job or profession is a question of fact. The only criterion is to not allow a claim that deducts the amount of revenue made. The Coronary Disease Heart Tribunal, after reviewing a medical report about the nature of the illness and its impact on the physical capacity of the person affected, found that the capacity of a person affected by a heart disease was significantly reduced. Which will result in a significant reduction in his ability to earn revenue. Finding these facts entitled to the deduction of the tribunal, no question of law was raised with regard to the Indian Income Tax Act, 1961, Section 80U. law websites from Kumbh lawyer