Section 80u - Judgment Search Results
Home > Cases Phrase: section 80u Page 1 of about 152 results (0.029 seconds)K.S. Srinwasan Vs. Commissioner of Income Tax and anr.
Court: Chennai
Reported in: (1998)150CTR(Mad)640
..... in a gainful employment or occupation 6 1 carefully considered the contentions of both counsel sec 80u of the it act is as follows deduction in the case of totally hhnd or physically ..... specified below namely c permanent deafness with hearing impairment of 71 decibels and above 7 sec 80u 1 ii gives the benefit to these who are suffering from permanent physical disability specified .....
Tag this Judgment! Ask ChatGPTB. Indiramma Vs. Income-tax Officer
Court: Kerala
Reported in: [2009]184TAXMAN322(Ker)
..... extracted below 11d permanent physical disabilities for the purposes of deduction under section 80u for the purposes of section 80u i permanent physical disability shall be regarded as permanent physical disability it ..... stating that the matter required to be re examined stating that the deduction under section 80u already allowed in the case of the petitioner was liable to be withdrawn particularly .....
Tag this Judgment! Ask ChatGPTAnand Prakash Saksena Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Indore
Reported in: (1983)3ITD151Indore
..... of the total income of an individual for the sake of convenience we may reproduce section 80u below 80u deductions in the case of totally blind or physically handicapped resident persons in computing ..... the assessee according to the learned counsel for the appellant comes within section 80u ii for getting the deduction under section 80u ii the assessee is required to show that in the year under .....
Tag this Judgment! Ask ChatGPTGurbux Singh Vs. Cit
Court: Allahabad
Reported in: [2005]147TAXMAN423(All)
..... is not totally blind and therefore the authorities below were justified to deny deduction under section 80u of the act 5 we have considered the respective submissions of the learned counsel for ..... the requirement that to claim deduction under section 80u remained the same the original section 80u was sub divided in sub sections 1 and 2 in the original section the benefit was available only to the .....
Tag this Judgment! Ask ChatGPTSri K. Innaiah Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Reported in: (1994)48ITD166(Hyd.)
..... merely because the assessee is earning income from some business in that case deduction under section 80u cannot be disallowed for had he not suffered from a permanent physical disability he could ..... lordships held that merely because the assessee was earning income from some business deduction under section 80u cannot be disallowed for had he not suffered from a permanent physical disability he could .....
Tag this Judgment! Ask ChatGPTSri Gurbux Singh Vs. the Commissioner of Income Tax
Court: Allahabad
Reported in: (2005)198CTR(All)598; [2006]280ITR465(All)
..... is not totally blind and therefore the authorities below were justified to deny deduction under section 80u of the act 5 we have considered the respective submissions of the learned counsel for ..... the requirement that to claim deduction under section 80u remained the same the original section 80u was sub divided in sub section 1 and 2 in the original section the benefit was available only to the .....
Tag this Judgment! Ask ChatGPTSmt. Chandrakanta Jhavar Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Indore
Reported in: (1989)29ITD368Indore
..... lending for all the years under appeal she claimed deduction under section 80u of the act the ito completed assessment for these three ..... share from the firm but the fact regarding the applicability of section 80u is embedded in each of the assessment orders itself which ..... in refusing and rejecting the claim of the assessee under section 80u for each of the assessment years under appeal we therefore .....
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Court: Income Tax Appellate Tribunal ITAT Madras
Reported in: (1991)38ITD574(Mad.)
..... disability from a registered medical practitioner r m p for availing the deduction under section 80u the production of the medical certificate is essential the assessee need not do anything ..... directing the assessing officer to modify the assessments by withdrawing deduction already allowed under section 80u in the assessment years under consideration accordingly i annul the impugned order of the .....
Tag this Judgment! Ask ChatGPTT. Raja Rama Mohana Rao Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Reported in: (1989)28ITD534(Hyd.)
..... he was in gainful employment in our considered opinion he has misinterpreted the purpose of section 80u section 80u offers a deduction of rs 10 000 from the total income of an assessee suffering ..... in consultation with the ministry of health evolved the following guidelines for the purposes of section 80u section 80u providing a deduction of rs 5 000 in cases of assessees computing the total income .....
Tag this Judgment! Ask ChatGPTRanjit R. Shah Vs. Fourth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Reported in: (1991)37ITD30(Mum.)
..... he further went on to argue that since the provisions of section 80u of the act are meant to help handicapped persons we should ..... of the aforesaid provision it is quite clear that relief under section 80u could be granted to a blind person if he is totally ..... an assessing officer can accept the assessee s claim for deduction under section 80u of the act in the instant case the certificate of the .....
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