Ravi Agrawal vs Union Of India

The Supreme Court addressed the constitutionality of clause (a) of sub-section (2) of Section 88DD of the Income Tax Act, 1961, which was challenged for violating Article 14 of the Constitution. The Court noted that the concerns raised by the petitioner were mitigated by the recent amendment to Section 80DD, which provides for deductions related to the medical treatment and maintenance of dependents with disabilities. The Court upheld the amended provisions, affirming their alignment with legislative objectives and fundamental rights, thus dismissing the challenge against Section 88DD.