Whether you're tracing the roots of your family tree or trying to determine descendent's of a family member for legal reasons, understanding the difference between lineal and collateral descendants is helpful. Shah Human Society — a cobweb of relationships 1. Relatives and Income from other sources 19. With this definition in mind, collateral kinship sounds a whole bunch like our Western idea of family. However, gift by the same individual of the same amount to his brother will not attract provisions of S.
But as many of the ascendants of a person have descended from the same ancestor, the lines which were forked, reunite to the first common ancestor, from whom the other descends; and this multiplication thus frequently interrupted by the common ancestors, may be reduced to a few persons. For instance, an offspring of concubinage will still continue to be an illegitimate child and s. Dated: 21-12-2015 By:- Hello Sir, Thanks for your reply. Ascending means to increase or rise. Whether daughter-in—law and the sister-in-law are relatives? Goenka or Sri Jagadish Pd. A person in direct line of blood relationship following downwards from an individual concerned, starting from his children, grand children and great grand children, are called lineal descendants of an individual. For example, in the case of direct taxes viz.
In the case of Income-tax Officer v. When we look at these provisions with reference to enhanced basic exemption limit, do we have any ground to complain about difficulty in organizing tax affairs efficiently? It is not a federal jurisdiction question, but a matter for the state legislature. Types of Kin With my husband and I both having four siblings, my kids have plenty of aunts and uncles. A gift from them would not be liable to tax under Sec. Or can one be considered as descendant of mother as well? However, vertically, it extends to second and third level as well, as it covers both i. As a result of this, the burden of tax has been shifted from the donor to the donee. If the offender is a lineal ascendant of the victim, a person responsible for her upbringing or care, a person in authority or a servant in her home or in the home of the aforementioned persons, the penalty shall be death.
A question arose whether for the purpose of levying tax under Tamil Nadu Agricultural Income Tax, agricultural income of any individual shall include agricultural income of a minor child of such individual as arising from assets transferred to the minor by such individual otherwise than for adequate consideration. D raised to D , E lowered to Eb. 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. It makes extensive provisions for disallowance of expenses for transactions between relatives, transfer of assets amongst relatives etc. This section has always remained a controversial one for obvious reasons.
Lineal means in a straight unbroken line of descent from parent to child. Once the marriage is void in law, the offspring of that marriage cannot be legitimate. Sushila Devi is not related to Shri J P Goenka Relative from the perspective of Smt. In order to appreciate the reasoning, let us try to understand the relationship, which the Court was trying to define in the said case. Collateral kin are an individual's siblings and their siblings' descendants. Sushila Devi is daughter-in-law of Shri K P Goenka she was not regarded as relative as defined in S.
Link to this page: ascendants I realize now how foolhardy was my act in such a land as Caspak, teeming with danger and with death; but there is a certain amount of fool in every man; and whatever proportion of it I own must have been in the ascendant that day, for the truth of the matter is that I went down into those woods absolutely defenseless; and I paid the price, as people usually do for their indiscretions. The Court also referred to the observations of Denman C. This is borne out of the fact that, at various places under the I. Not the answer you're looking for? Whether ceasing of relationship will end her status as daughter of her parents? Shri r P Goenka and Shri J P Goenka. Descendants is a good term of description in a will, and includes all who proceed from the body of the person named; as grandchildren. Applying the same analogy, one can say that married daughters are also relative within the meaning of S.
Because it has attracted low-quality or spam answers that had to be removed, posting an answer now requires 10 on this site the. Descendants are those in a descending line of birth from an individual, rather than an ascending line, such as to the parents of the individual. The Courts have also taken note of change in social trends and new relationship arising thereof. One will be surprised to read the length and widdth of relationship to which exemptions granted under S. Under the Income tax Act for the purpose of levying tax, legitimacy of the source or activity is not considered. Affinal kin are simply an individual's family through marriage.
This variation usually takes on three main forms: lineal, collateral, and affinal. I'm actually not familiar with Access, but I'll try to help. The Court was of the view that there is no justification for importing that declaration into this section. Relativity of Income Tax Act 25. Main articles: and A lineal descendant, in legal usage, is a blood in the direct line of — the , grandchildren, great-grandchildren, etc.
So in my view your wife receiving gift from your mother's father will not fall under exempted category. If so, whether any illegitimate child of an assessee, can be considered lineal descendant? Such relationship gets manifested at the time of marriage, birth, death etc. Section 23A, therefore, requires not only that one must be related to the other; the other must be related to the next person. Macron was the rare leader ready to champion globalization rather than retreat from it. These sections are as follow: 1 S. A question that arises whether S.
Apart from various other persons it provides for relative of author, founder, person, member trustee or manager of the Trust. In this case, therefore, it is necessary to find out if the persons in the serial number 2 of shareholding, i. EurLex-2 Benefits granted to a shareholder who is an individual, his spouse, lineal ascendant or descendant or associated enterprises, holding a direct or indirect participation in the control, capital or management of the taxpayer, as referred to in Article 78, shall not be treated as deductible expenses to the extent that such benefits would not be granted to an independent third party. For example, since centuries, Indian society is having extended form of family. This is because our Western culture recognizes not just lineal and collateral kin as family, but also affinal kin as well.