https://www.taxtmi.com/caselaws?id=61811 A transfer by a Hindu mother to her unmarried daughter for marriage-related expenses and jewellery, made in accordance with family or community custom, was treated as discharge of the mother's legal and moral obligation of maintenance rather than a taxable gift. Maintenance of an unmarried daughter includes reasonable expenses incidental to marriage, and evidence of custom supported the character of the transfer as marriage provision made out of love and affection. On that basis, the transfer was held not exigible to gift-tax under the Gift-tax Act. en-us Mon, 13 May 1991 00:00:00 +0530 Sat, 15 Jan 2011 11:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61811 A transfer by a Hindu mother to her unmarried daughter for marriage-related expenses and jewellery, made in accordance with family or community custom, was treated as discharge of the mother's legal and moral obligation of maintenance rather than a taxable gift. Maintenance of an unmarried daughter includes reasonable expenses incidental to marriage, and evidence of custom supported the character of the transfer as marriage provision made out of love and affection. On that basis, the transfer was held not exigible to gift-tax under the Gift-tax Act. Case-Laws Income Tax Mon, 13 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61811