The appeal is disposed of
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
