Ravi Agrawal vs The Union Of India And Another
Whether the condition in Section 80DD of the Income Tax Act and the Jeevan Aadhar policy, which restricts annuity/lump sum payments to disabled dependants only after the death of the parent/guardian, violates Article 14 of the Constitution by discriminating against disabled persons compared to beneficiaries of other life insurance policies --- Held No, as the classification is reasonable and has a valid legislative objective.
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