RAVI AGRAWALversusUNION OF INDIA & ANOTHER
Case No.: WRIT PETITION (CIVIL) No. 706/2020
Decision Date: 20-08-2024
Disposal: Disposed off
Neutral Citation: 2024INSC648

 




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						 RAVI AGRAWAL versus UNION OF INDIA & ANOTHER - [2024] 8 S.C.R. 7882024 INSC 648 B.V. NAGARATHNA, N KOTISWAR SINGH Issue for Consideration Matter pertains to the issue that if the amendment to s.80DD of the Income Tax Act, 1961 can be given retrospective effect. Headnotes† 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 – 

Summary: Englishਪੰਜਾਬੀ - PunjabiDisclaimer 
						Judgments in  regional languages are also made available alongside the English version. The translations are being done with the help of various human agencies and software tools. 
						Reasonable efforts have been made to provide an accurate translation.
						 
						 Hindi Judgment as published in Ucchtam Nyayalya Nirnay Patrika are reproduced under approval of Vidhi Sahitya Prakashan, Department of legislative affairs, Govt. Of India. 
						 
						Supreme Court Registry will not responsible for incorrect or inaccurate translation and  for any error, omission or discrepancy in the content of translated text. 
						The translation of Judgements is provided for general information  and shall have no legal effect for compliance or enforcement.
						If any questions arise related to the accuracy of the information/statement contained in the translated judgment,  users are advised to verify from the original judgments and also to refer to correct position of law while referring to old judgments.Visitors to the site are requested to cross check the correctness of the information on this site with the authorities concerned or consult the relevant record. The information made available here is not meant for legal evidence. Neither the Courts concerned nor the National Informatics Centre (NIC) nor the e-Committee is responsible for any data inaccuracy or delay in the updation of the data on this website. We do not accept any responsibility or liability for any damage or loss arising from the direct/indirect use of the information provided on the site. However, we shall be obliged if errors/omissions are brought to our notice for carrying out the corrections.RAVI AGRAWALversusUNION OF INDIA & ANOTHER-[2024] 8 S.C.R. 7882024 INSC 648Coram : B.V. NAGARATHNA, N KOTISWAR SINGHIssue for Consideration Matter pertains to the issue that if the amendment to s.80DD of the Income Tax Act, 1961 can be given retrospective effect. Headnotes† 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 –