https://www.taxtmi.com/caselaws?id=61896 A father's payment to his daughter at the time of her marriage was treated as discharge of a recognised legal or customary obligation of maintenance and marriage, not as a voluntary transfer. The reasoning accepted that such an obligation is not confined to Hindu personal law and may arise from justice, equity and good conscience, together with prevailing Christian custom. Because the payment was made in discharge of a pre-existing obligation and not without consideration, it did not fall within the meaning of a taxable gift under the Gift-tax Act, 1958, and the gift-tax addition could not stand. en-us Tue, 07 Jan 1997 00:00:00 +0530 Sat, 15 Jan 2011 18:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61896 A father's payment to his daughter at the time of her marriage was treated as discharge of a recognised legal or customary obligation of maintenance and marriage, not as a voluntary transfer. The reasoning accepted that such an obligation is not confined to Hindu personal law and may arise from justice, equity and good conscience, together with prevailing Christian custom. Because the payment was made in discharge of a pre-existing obligation and not without consideration, it did not fall within the meaning of a taxable gift under the Gift-tax Act, 1958, and the gift-tax addition could not stand. Case-Laws Income Tax Tue, 07 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61896