The Hon’ble Supreme Court while deciding a Writ Petition in nature of a PIL, observed that the plea for retrospective operation of the amendment is in the interest of the disabled persons nor can the Court give a retrospective operation to the amendment. This is particularly having regard to the fact that an insurance contract is in a sense, a commercial contract, having certain terms and conditions and the sub-stratum of the contract cannot be removed by giving a retrospective operation to the amendment. The benefit under S. 80DD of the Act would have been availed by the subscribers at the time when they have subscribed to the policy. The Court noted that the grievance of the persons like the Petitioner had stood addressed though with prospective effect in a Contempt Petition also heard by the Court. Accordingly, the Court was not inclined and disposed of the Writ Petition(s).
Ravi Agrawal v. UOI [2025] 302 Taxman 15 (SC). Editorial : Ravi Agrawal v. UOI [2019] 260 Taxman 352/410 ITR 399 (SC)
S. 80DD: Medical treatment of dependent-Disability-Amendment made to S. 80DD vide Finance Act, 2022 cannot be applied retrospectively to policies taken prior to 2014. [Art. 32]
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