https://www.taxtmi.com/caselaws?id=61796 Amounts spent by a Hindu undivided family on an unmarried daughter's marriage, including customary presents and related expenses, were not treated as a gift under section 2(xii) of the Gift-tax Act, 1958. The expenditure was incurred by the karta from joint family funds in discharge of the family's legal and moral obligation, and a daughter's marriage expenses could properly be met from family assets while the family remained joint. Because the payment was not a voluntary transfer without consideration, no deemed gift arose. The gift-tax addition was therefore unsustainable. en-us Mon, 14 May 1990 00:00:00 +0530 Sat, 15 Jan 2011 11:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61796 Amounts spent by a Hindu undivided family on an unmarried daughter's marriage, including customary presents and related expenses, were not treated as a gift under section 2(xii) of the Gift-tax Act, 1958. The expenditure was incurred by the karta from joint family funds in discharge of the family's legal and moral obligation, and a daughter's marriage expenses could properly be met from family assets while the family remained joint. Because the payment was not a voluntary transfer without consideration, no deemed gift arose. The gift-tax addition was therefore unsustainable. Case-Laws Income Tax Mon, 14 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61796