18 August 2012
"relative", in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual. Brother in law, sister in law, cousin brother, cousin sister are not covered.
21 August 2012
Case law is required when ever there is any amguity. Here there is no such ambiguity. Still I will try to find out and get back, if possible.
CAclubindia
