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1998 (10) TMI 40 - HC - Income TaxExtract: .......n must be incapable of earning. If that was the intention, it would be absolutely futile to provide for a concession in income-tax to a person who has no income. Earning of income, therefore, cannot be put against the handicapped person to deny him the relief. We do not, therefore, see any merit in this petition. The tax case petition is dismissed.
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