The German sniper is really a lineal descendant of the impenitent thief. The Court also referred to the observations of Denman C. Relatives and Income from other sources 19. India is the only country in the world where, in the case of a male, apart from assessing him on his income, a separate entity is also being presumed belonging to him. They are lineal descendants of her carp that inhabit its waters to this day. It makes extensive provisions for disallowance of expenses for transactions between relatives, transfer of assets amongst relatives etc.
Therefore, lineal descendant will include stepchild and adopted child also. It is for these reasons proviso to S. Your affinal kin are the people of your family who you don't even share a drop of genetic makeup with. In order to curb such devices, amendments have been carried out in S. This is despite the fact of having low tide in relationship. To astrologers, in some circumstances, it can function as a shield or mask to guard a person's real nature - in other words the 'defense mechanism' every person has to cope with unfamiliar or uncomfortable situations.
Therefore, from the perspective of father, daughter is lineal descendant. By its nature, it defines the term relative in a general manner. If they do it correctly, they will temporarily tape it together and flip it to see a complete picture on the back side. The draftsman has done a good job by doing so in seven sub-clauses in 60 words only. Whether the provisions relating to relatives can be applied to a corporate body? We are, with great respect, unable to concur with Seshagiri Aiyar, J. Such relationship gets manifested at the time of marriage, birth, death etc.
In the southern hemisphere, long and short ascension are reversed. About the Author Gabrielle Morgan has authored business documents, manuals, mental health documentation and treatment plans. The order of descent and distrubution is absolutely controlled by the particular state's laws. It was also observed that: The term brother will not include cousins in its natural sense. Last, there are affinal kin, an individual's family through marriage. The court did not find any merit in this contention.
However, there is one group of people missing. For example, purchase of goods from brother will invoke provisions of S. Considering the size of the cobweb, the draftsman has done a good job in defining more than 50 relationships in less than 60 words! K P Goenka, Father Sushila Devi, Wife R P Goenka, Son J P Goenka, Son Looking to the above facts, the Court interpreted S. Society consists of near and dear one i. Link to this page: lineal descendant But the seaman of the last generation, brought into sympathy with the caravels of ancient time by his sailing-ship, their lineal descendant, cannot look upon those lumbering forms navigating the naive seas of ancient woodcuts without a feeling of surprise, of affectionate derision, envy, and admiration. The line that goes up at the beginning is the ascending aorta, the middle more horizontal part is the arch, and when it turns and comes back down, it is the descending aorta. This relationship is not restricted to religious or social functions only.
In many house systems, houses can become very large when they cover Aquarius, Pisces, Aries and Taurus because these signs are seen to be much smaller from the perspective of a northern hemisphere observer. In this case, therefore, it is necessary to find out if the persons in the serial number 2 of shareholding, i. Thus astrologers believe that the ascendant signifies a person's awakening consciousness, in the same way that the Sun's appearance on the eastern horizon signifies the dawn of a new day. You should always order the rows in your query if needed , not modify or trust the physical order! Till few years back, in the Indian traditional social system, relationship used to relate back to seven generations. Therefore, any amount given as a gift by an individual to his wife will not be taxable under section 56 2 v.
Once again, the term relative has not been defined. Because the ascendant is specific to a particular time and place, to astrologers it signifies the individual environment and conditioning that a person receives during their upbringing, and also the circumstances of their childhood. Here, looking to the Indian social system, application of S. Hence, the extended definition as follows: i spouse of the individual; ii brother or sister of the individual; iii brother or sister of the spouse of the individual; iv any lineal ascendant or descendant of the individual; v any lineal ascendant or descendant of the spouse of the individual; vi spouse of a person referred to in sub-clause ii , sub-clause iii , sub-clause iv or sub-clause v ; vii any lineal descendant of a brother or sister of either the individual or of the spouse of the individual. You can ascend stairs, for example, by climbing them. This is because our Western culture recognizes not just lineal and collateral kin as family, but also affinal kin as well.
In the case of partnership firm, such number of relatives to be tracked will be in multiple of 70, meaning thereby if there are four partners not related to each other, the tax auditor will have to track payments to 280 different types of relatives of the assessee. Interaction with near and dear ones have always encompassed all the types of above said transactions. Ascending is used to describe the return of Jesus from earth to heaven after his resurrection. Putting it in simpler terms, these are sort of the side branches of your family tree. Now from the top of that line, continue it in an arch curving up and to the right, then back toward the middle of the page, then down, like a question mark. A question that arises whether S. Therefore, lineal descendant means in a straight unbroken line of descent from parent to child.
One cannot have any dispute about a taxpayer making provision for the future requirements of his son and daughter. Are relatives of relative relative? Next, there is collateral kin. There are few non-state specific general rules. Once again, transfer of assets through gift came to limelight when the base for taxation was shifted from the donor, as in the case of Gift tax, to the donee. Goenka is also related to R. Same terminology has been used in the case of provisions of S.