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1986 (8) TMI 155 - ITAT MADRAS-BExtract: .......see Taxmann s Direct Taxes Circulars Vol. 1, 1985 edn., page 579 . According to this circular of the CBDT, an assessee who is suffering from paralysis of lower limbs is entitled to relief under section 80U. I, therefore, accept the claim of the assessee for each of the assessment years under consideration. 5. In the result, the appeals are allowed.
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