
....THE "A" ASSESSEE HAVING TWO SON VIZ "B" AND "C" THE "B" IS STEB CHILD OF "A" THE "C"IS ADAPTED …
....THE "A" ASSESSEE HAVING TWO SON VIZ "B" AND "C" THE "B" IS STEB CHILD OF "A" THE "C"IS ADAPTED CHILD OF "A" "B" AND "C" RECEIVED GIFT OF RS.1 LAC IS FROM THEIR FATHER "A" THE QUESTION IS TAX ABILITY OF GIFT RECEIVED BY "B" AND "C"FROM THEIR FATHER "A" THE WORD BLOOD RELATION WILL APPLICABLE TO THE SONS OR NOT