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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Gift tax exemption for individuals is limited to marriage; gifts on birthdays, anniversaries and other occasions are taxable.</h1> Only gifts received on the occasion of marriage of the individual are not charged to tax; no other occasion creates an exemption. Gifts received on birthdays, anniversaries or other personal occasions are taxable, and this treatment applies to gifts received by an individual or a Hindu Undivided Family.

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