PAWAN KUMAR AGGARWAL vs. INCOME TAX OFFICER
The appeal is disposed of
ITA - 137 / 2003HC Delhi27 Nov 2014
Section 260ASection 5Section 5(1)(ii)Section 64
Counsel is that in clause
(iic) and (iid), the word „relative‟, which is defined in explanation
clause (c) has been used, whereas, in Section 5(1)(iid), the legislature
2014:DHC:6504-DB
ITA No.137/2003
Page 6 of 11
conspicuously has not used the word „relative‟. It is difficult
