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<h1>Tribunal dismisses appeal on gift tax exemption for son's marriage</h1> The tribunal upheld the assessment and dismissed the appeal regarding the appellant's request for exemption on gifts made to his son for marriage under ... Annual Income, Net Wealth The appellant sought exemption for gifts made to his son for marriage under section 5(1)(vii) of the Gift-tax Act. The Gift-tax Officer denied exemption, stating the son was not dependent on the mother. The appellant argued that a son is dependent on parents for daily needs. The Departmental Representative argued the son had his own income and assets, making him not dependent. The tribunal upheld the assessment and dismissed the appeal.