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1982 (9) TMI 100 - ITAT BOMBAY-EExtract: .......y the capacity of a man to engage in a gainful employment or occupation must be considered to be covered by section 80U. In this view of the matter, I am of the opinion that the assessee is entitled to the deduction claimed by her under this section. The claim under consideration is, accordingly, accepted. 7. In the result, the appeals are allowed.
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