https://www.taxtmi.com/caselaws?id=62388 Gifts of gold ornaments and silver articles by a Hindu undivided family to daughters-in-law on marriage were treated as exempt under section 5(1)(vii) of the Gift-tax Act, 1957, because the phrase "on the occasion of marriage" was interpreted broadly and was not limited to the exact wedding date. The Tribunal also treated dependent female family members as eligible donees, holding that "dependent" does not require proof of being wholly and mainly dependent on the donor and may cover relatives supported by the family for maintenance. The CBDT circular supported this construction, and exemption was sustained to the extent allowed. en-us Fri, 29 Jul 1988 00:00:00 +0530 Wed, 19 Jan 2011 16:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62388 Gifts of gold ornaments and silver articles by a Hindu undivided family to daughters-in-law on marriage were treated as exempt under section 5(1)(vii) of the Gift-tax Act, 1957, because the phrase "on the occasion of marriage" was interpreted broadly and was not limited to the exact wedding date. The Tribunal also treated dependent female family members as eligible donees, holding that "dependent" does not require proof of being wholly and mainly dependent on the donor and may cover relatives supported by the family for maintenance. The CBDT circular supported this construction, and exemption was sustained to the extent allowed. Case-Laws Income Tax Fri, 29 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62388