https://www.taxtmi.com/caselaws?id=65947 A cash payment made by a Hindu family to a daughter on her marriage is not automatically a taxable gift under the Gift-tax Act, 1958. The controlling question is whether, on the facts and community custom, the amount was a usual marriage provision or the discharge of a customary legal obligation; if so, it falls outside the definition of gift altogether. If the payment is nevertheless treated as a gift, exemption under section 5(1)(vii) applies only to the extent permitted by that provision, and any balance remains taxable. The matter was sent back for factual determination on the nature of the payment. en-us Thu, 28 Apr 1983 00:00:00 +0530 Sat, 19 Feb 2011 14:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65947 A cash payment made by a Hindu family to a daughter on her marriage is not automatically a taxable gift under the Gift-tax Act, 1958. The controlling question is whether, on the facts and community custom, the amount was a usual marriage provision or the discharge of a customary legal obligation; if so, it falls outside the definition of gift altogether. If the payment is nevertheless treated as a gift, exemption under section 5(1)(vii) applies only to the extent permitted by that provision, and any balance remains taxable. The matter was sent back for factual determination on the nature of the payment. Case-Laws Income Tax Thu, 28 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65947