https://www.taxtmi.com/caselaws?id=767735 ITAT Mumbai held that gift from step-sister to step-brother falls within definition of "relative" under Section 56(2)(vii) of Income Tax Act. Tribunal ruled that since "brother" and "sister" are not specifically defined in the Act, common law meaning applies, which includes step-siblings through parental marriage creating family relationship by affinity. Therefore, property received by step-brother from step-sister is exempt from taxation under Section 56(2)(vii)(b) as it constitutes gift between relatives. Addition made by AO was deleted and decided in favor of assessee. en-us Fri, 21 Mar 2025 00:00:00 +0530 Fri, 13 Mar 2026 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767735 ITAT Mumbai held that gift from step-sister to step-brother falls within definition of "relative" under Section 56(2)(vii) of Income Tax Act. Tribunal ruled that since "brother" and "sister" are not specifically defined in the Act, common law meaning applies, which includes step-siblings through parental marriage creating family relationship by affinity. Therefore, property received by step-brother from step-sister is exempt from taxation under Section 56(2)(vii)(b) as it constitutes gift between relatives. Addition made by AO was deleted and decided in favor of assessee. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767735