https://www.taxtmi.com/caselaws?id=64919 A parent's duty to maintain an unmarried daughter under the Hindu Adoptions and Maintenance Act can include reasonable marriage expenses, but that obligation is discharged only when the expense is actually incurred in connection with a contemplated or imminent marriage. A voluntary transfer of money to the daughter long before marriage, without any restriction on its use or obligation to refund it, gives the daughter absolute control and does not amount to marriage expenditure incurred by the parent. On those facts, the transfer was not in discharge of a legal obligation and was treated as a gift assessable under the Gift-tax Act. en-us Wed, 16 Mar 1988 00:00:00 +0530 Sat, 28 Jan 2012 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64919 A parent's duty to maintain an unmarried daughter under the Hindu Adoptions and Maintenance Act can include reasonable marriage expenses, but that obligation is discharged only when the expense is actually incurred in connection with a contemplated or imminent marriage. A voluntary transfer of money to the daughter long before marriage, without any restriction on its use or obligation to refund it, gives the daughter absolute control and does not amount to marriage expenditure incurred by the parent. On those facts, the transfer was not in discharge of a legal obligation and was treated as a gift assessable under the Gift-tax Act. Case-Laws Income Tax Wed, 16 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64919