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of <h1>Appellate Tribunal orders reexamination of Rs. 30,000 gift to minor daughters</h1> The Appellate Tribunal directed the Gift-tax Officer to reexamine the transfer of Rs. 30,000 to three minor daughters for education and marriage expenses ... - The Appellate Tribunal held that the transfer of Rs. 30,000 to three minor daughters by the sole surviving coparcener for education and marriage expenses should be reexamined by the Gift-tax Officer under ss.5(1)(vii) and 5(1)(xii) of the Gift-tax Act, 1958. The orders of the lower authorities were set aside for fresh assessment. The appeal was partially allowed.
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