https://www.taxtmi.com/caselaws?id=64925 A transfer by a Hindu father to his unmarried daughter for marriage expenses is not a taxable gift where it is made in discharge of his pre-existing legal obligation to maintain her. The analysis treats reasonable marriage expenses as part of the duty of maintenance under the Hindu Adoptions and Maintenance Act, so the payment is supported by consideration in money or money's worth and is not a voluntary transfer without consideration. On that basis, the amount does not fall within the definition of "gift" under section 2(xii) of the Gift-tax Act, 1958, and is not liable to gift-tax. en-us Tue, 28 Feb 1989 00:00:00 +0530 Fri, 11 Feb 2011 12:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64925 A transfer by a Hindu father to his unmarried daughter for marriage expenses is not a taxable gift where it is made in discharge of his pre-existing legal obligation to maintain her. The analysis treats reasonable marriage expenses as part of the duty of maintenance under the Hindu Adoptions and Maintenance Act, so the payment is supported by consideration in money or money's worth and is not a voluntary transfer without consideration. On that basis, the amount does not fall within the definition of "gift" under section 2(xii) of the Gift-tax Act, 1958, and is not liable to gift-tax. Case-Laws Income Tax Tue, 28 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64925