Importing files in directories above me

When I'm trying to import a file with a path relative to the file which will add the `` element I've always felt comfortable using relative paths. For example if I want to import the Directory.Build.props file in the directory above the current file I will do the following:

``` xml

```

This functions and hasn't had any negative consequences. At least none that I'm aware of. Yet when I see [MSBuild documentation](https://docs.microsoft.com/en-us/visualstudio/msbuild/customize-your-build) or digging through older build files I often see the following pattern:

``` xml

```

This seems needlessly complex. Yet this is done often enough that it must be for a reason. What scenario is this protecting against that I'm missing with my simple import elements?