https://www.taxtmi.com/caselaws?id=426149 A statutory definition is context-specific and cannot be imported into the Income-tax Act to enlarge a gift-tax exemption where the taxing statute uses a narrower scheme and expressly limits exemptions. The Delhi High Court noted that the Maintenance and Welfare of Parents and Senior Citizens Act serves a welfare purpose distinct from the fiscal object of the Income-tax Act, so the term "relative" in the former could not be transplanted into the latter. The Court also stated that writ relief was not available to cancel or nullify the gift deed merely to avoid tax liability, and declined the alternative prayer in writ jurisdiction. en-us Thu, 28 Jul 2022 00:00:00 +0530 Mon, 17 Oct 2022 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426149 A statutory definition is context-specific and cannot be imported into the Income-tax Act to enlarge a gift-tax exemption where the taxing statute uses a narrower scheme and expressly limits exemptions. The Delhi High Court noted that the Maintenance and Welfare of Parents and Senior Citizens Act serves a welfare purpose distinct from the fiscal object of the Income-tax Act, so the term "relative" in the former could not be transplanted into the latter. The Court also stated that writ relief was not available to cancel or nullify the gift deed merely to avoid tax liability, and declined the alternative prayer in writ jurisdiction. Case-Laws Income Tax Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426149