Supreme Court Upholds Tax Benefit Scheme for Disabled Dependents: Ravi Agrawal vs. Union of India (2019)
Supreme Court Upholds Tax Benefit Scheme for Disabled Dependents: Ravi Agrawal vs. Union of India (2019) LEGAL ISSUE: Whether the Jeevan Aadhar policy under Section 80DD of the Income Tax Act, 1961, which provides benefits to disabled dependents only after the death of the parent/guardian, is discriminatory and violates Article 14 of the Constitution. CASE […]