https://www.taxtmi.com/caselaws?id=21880 The court ruled in favor of the Revenue, holding that a step-child is encompassed within the definition of "child" in section 2(15A) of the Income-tax Act. Consequently, the step-child's share should be included in the total income of the assessee under section 64(1)(iii) of the Act. The court emphasized the importance of adhering to the clear statutory provisions in tax matters and rejected the argument that the term "parent" in Explanation 1 of section 64 excluded step-parents. en-us Thu, 14 Nov 1991 00:00:00 +0530 Wed, 02 Dec 2009 17:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21880 The court ruled in favor of the Revenue, holding that a step-child is encompassed within the definition of "child" in section 2(15A) of the Income-tax Act. Consequently, the step-child's share should be included in the total income of the assessee under section 64(1)(iii) of the Act. The court emphasized the importance of adhering to the clear statutory provisions in tax matters and rejected the argument that the term "parent" in Explanation 1 of section 64 excluded step-parents. Case-Laws Income Tax Thu, 14 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21880