1990 (3) TMI 139

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....arising to the minor children of the step-son of the assessee under s. 64(1)(Vi) of the IT Act, 1961. 2. The assessee is an individual. She had 1/3rd share in a property No. 35/4, Mount Road, Madras-2. In the previous year ended 31st March, 1981 corresponding to the asst. yr. 1981-82, she settled 1/9th hare in favour of V. Shalini, minor daughter of the assessee's step-son Shri V. Mohan Rao. An....

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....pinion that the assessee is entitled to succeed. No doubt, a child has been defined as including a step-child. But that definition can be applied only for understanding the expression `child' wherever it occurs. It cannot be applied to the word `son' even though the son may in relation to the assessee be a child because the expressions in the statutes have to be given the ordinary meaning applicab....