23 January 2010
half-brother - a brother who has only one parent in common with you for eg: A - father, B-1st wife, C-2nd wife x-B's son, y-C's son z-B's son. for x- z is brother and y is halfbrother
23 January 2010
half-brother - a brother who has only one parent in common with you http://www.thefreedictionary.com/half-brother This is a definition for half-brother (online dictionary). Now tell me,Income tax act does not contain any word like half-brother... I want to know whether a half-brother comes under Brother definition under Income tax act in relation to Gift to Relative
23 January 2010
As per definition in Companies act son includes step son but for brother there is no exemption to step brother.
So likewise in income tax act there is no such word as half brother or step brother in IT Act. Since one of the parents is common you should have a winning case in my view.