Supreme Court · 2024 INSC 648 · Decided 20 August 2024
Ravi Agrawal v. Union of India & Another
- Court
- Supreme Court of India
- Citation
- 2024 INSC 648 · [2024] 8 S.C.R. 788
- Case number
- WRIT PETITION (CIVIL) No. 706/2020
- Decided
- 20 August 2024
- Bench
- B.V. NAGARATHNA, N KOTISWAR SINGH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32, 142, 14; Income Tax Act Section 80DD
Headnote
Matter pertains to the issue that if the amendment to s.80DD of the Income Tax Act, 1961 can be given retrospective effect. Income Tax Act, 1961 - s.80DD (as amended) - Deduction in respect of maintenance including medical treatment of a - As per amendment to s.80DD, on attaining the age of 60 years or more by an individual subscriber or a member of an HUF, the payment or deposit to the scheme envisaged u/s.80DD can be discontinued and the monetary benefit which would have accumulated can be made use of -
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