Definition of ‘Relative’ under Senior Citizens Act cannot be Imported in IT Act: Delhi HC dismisses Writ Petition seeking Gift Tax Exemption [Read Order]

Senior Citizens Act - IT Act - Delhi HC - Writ Petition - Gift Tax Exemption - taxscan

The division bench of the Delhi High Court has held that the definition of ‘relative’ under the Senior Citizens Act cannot be imported in IT Act and dismissed the Writ petition seeking gift tax exemption. The petitioner, Miss Indira Uppal has filed a Writ petition seeking a direction that a ‘relative’ under Section 2(g) of…

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