Mr. Ravi Agrawal vs Union Of India

The Supreme Court, while adjudicating a Public Interest Litigation under Article 32, addressed the applicability of Section 80DD of the Income Tax Act, 1961, concerning deductions for expenditures related to the maintenance of dependants with disabilities. The Court held that the provisions of Section 80DD must be interpreted to ensure that the benefits intended for handicapped children are effectively realized, emphasizing the need for clarity in the conditions stipulated under the section. The Court directed that the benefits under the scheme should be accessible to the intended beneficiaries, thereby reinforcing the legislative intent behind the provision.