1990 (3) TMI 139 - AT - Income Tax

Summary

The appeal was against the addition of Rs. 45,894 to the assessee's income under s. 64(1)(vi) of the IT Act, 1961. The Tribunal ruled in favor of the assessee, stating that the provisions of s. 64(1)(vi) should be strictly construed and do not apply to step-children. The additions made under s. 64(1)(vi) were deleted, and the appeal was allowed.