As per my point of view Income tax doesnt define relative for HUF. Therefore an assessee, being a HUF is not eligible to claim exemption provided by clause dealing with 'gifts received from relative' and 'gifts received on ocassion of marriage'. I believe thier is a Case law on it which I have read during my CA Final examination, probably in T.N. Manoharan which provide the same answer as of mine.
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