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of <h1>Tribunal rules step-children not covered under s. 64(1)(vi) provisions. Assessee wins appeal.</h1> <h3>SMT. V. ANUSUYA DEVI. Versus INCOME TAX OFFICER.</h3> The Tribunal ruled in favor of the assessee, stating that the provisions of s. 64(1)(vi) should be strictly construed and do not apply to step-children. ... - The appeal was against the addition of Rs. 45,894 to the assessee's income under s. 64(1)(vi) of the IT Act, 1961. The Tribunal ruled in favor of the assessee, stating that the provisions of s. 64(1)(vi) should be strictly construed and do not apply to step-children. The additions made under s. 64(1)(vi) were deleted, and the appeal was allowed.
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