In the result, the appeal of the assessee is allowed
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
House Dictionary means -(1) alleviation, ease, or deliverance I through the removal of pain, distress, oppression etc. (2) a means or thing that relieves pain, distress, anxiety etc (3) money, food or other help given to those in poverty or need. Section 2(15) merely uses the term relief and the said term is qualified only by the purpose