2023 (2) TMI 1336

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..... d by urging upon respondent No. 1 to have a relook into this provision by taking into consideration all the aspects, including those highlighted by the Court in this judgment, and explore the possibility of making suitable amendments - HELD THAT:- Admittedly, the Union of India has now amended Section 80DD of the Income Tax Act, 1961 via the Budget of 2022-2023. Therefore, to a great extent, the g .....

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..... In the aforesaid circumstances, we dispose of this writ petition by urging upon respondent No. 1 to have a relook into this provision by taking into consideration all the aspects, including those highlighted by the Court in this judgment, and explore the possibility of making suitable amendments. 2. Admittedly, the Union of India has now amended Section 80DD of the Income Tax Act, 1961 via the Bu .....

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