Defined of relative cannot be imported into Income Tax Act from Senior Citizens Act

Miss Indira Uppal Vs Union of India (Delhi High Court)

Statutory definition of relative u/s 2(g) of Maintenance and Welfare of Parents and Senior Citizens Act, 2007 cannot be imported under Section 2(41) and Section 56 of Income Tax Act, 1961 when both the Acts define the term differently.

Facts- Present writ petition has been filed seeking a direction that a ‘relative’ under Section 2(g) of the Maintenance and Welfare of Parents and Senior Citizens Act, 2007 [‘The Senior Citizens Act’] be tre

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