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    <title>2000 (7) TMI 43 - DELHI High Court</title>
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    <description>The Tribunal ruled in favor of the assessee in a tax assessment case concerning the interpretation of the term &quot;relative&quot; under the Income-tax Act. The Tribunal held that the relatives of one individual should not automatically be considered as relatives of another individual for tax grouping purposes. This decision favored the assessee, emphasizing the importance of accurately applying statutory definitions in tax law interpretations.</description>
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