https://www.taxtmi.com/caselaws?id=61964 A transfer of gold jewellery by a Hindu mother to her daughter at marriage was treated as a discharge of the parent's maintenance obligation, not as a voluntary transfer without consideration. Reading the Gift-tax Act with the Hindu Adoptions and Maintenance Act, the text states that an unmarried daughter's maintenance includes reasonable marriage expenses, and customary obligations may also support that duty. Because the jewellery was given as a reasonable marriage-related provision within that legal obligation, it was not a gratuitous gift and was therefore outside gift-tax. en-us Fri, 16 Feb 2001 00:00:00 +0530 Mon, 17 Jan 2011 13:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61964 A transfer of gold jewellery by a Hindu mother to her daughter at marriage was treated as a discharge of the parent's maintenance obligation, not as a voluntary transfer without consideration. Reading the Gift-tax Act with the Hindu Adoptions and Maintenance Act, the text states that an unmarried daughter's maintenance includes reasonable marriage expenses, and customary obligations may also support that duty. Because the jewellery was given as a reasonable marriage-related provision within that legal obligation, it was not a gratuitous gift and was therefore outside gift-tax. Case-Laws Income Tax Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61964