Tribunal held that, S.. 2(15B) of the IT Act, 1961 defines the word “child”. It states that “any relation to an individual includes a stepchild and an adopted child of that individual”; thus, a stepchild has been treated as a child for the purpose of the IT Act, and if this analogy is taken into consideration, then stepbrother and stepsister should also be reckoned as brother and sister. Further,  Section 45S of the Reserve Bank of India Act, 1934 provides the list of relatives which includes “step brother and step sister”. Similarly, s. 2(77) of the Companies Act, 2013 includes stepbrother and step-sister within the meaning of the term “relative”. According to Black’s Law Dictionary, “relative” includes persons connected by ties of affinity as well as consanguinity and when used with a restrictive meaning, refers to those only who are connected by blood. Individuals related by affinity also include individuals in a step or adoptive relationship. Thus, the term “relative” would also include “stepbrother and stepsister”. Affinity is of three kinds : (1) Direct, that subsists between the husband and his wife’s relations by blood or between the wife and her husband’s relations by blood; (2) Secondary, that subsists between the husband and his wife’s relations by marriage; and (3) Collateral, that subsists between the husband and the relations of his wife’s relations. Accordingly, step sister and step brother are part of the family by affinity and in common sense, they are related to each other as brother and sister. As per the Dictionary meaning, the term “relative” includes a person related by affinity, which means the connection existing in consequence of marriage between each of the married persons and the kindred of the other. If the aforesaid Dictionary meaning is to be referred to and relied upon, then the term “relative” would include stepbrother and stepsister by affinity. If the term “brother and sister of the individual” has not been defined under the IT Act, the meaning defined in common law has to be adopted and in the absence of any other negative covenant under the Act, brother and sister should also include step-brother and step-sister who, by virtue of the marriage of their parents, have become brother and sister. Accordingly, a gift given by a step-sister to a step-brother falls within the definition of ‘relative’, that is, they are to be treated as brother and sister as per s. 56(2)(vii) and consequently, property received by a stepbrother from a step-sister by way of gift cannot be taxed under s. 56(2). Accordingly, the claim of the assessee that the gift received from his stepsister is exempt from being taxed as income from other sources is accepted and accordingly, the addition made by the AO is deleted. (AY-2016-17)