https://www.taxtmi.com/caselaws?id=66010 A transfer of agricultural land made by a mother to her daughter at the time of the daughter's marriage, in accordance with community custom and in discharge of maintenance-related obligations, was treated as incidental to the marriage and not as a taxable gift. The reasoning relied on the Hindu Adoptions and Maintenance Act, 1956, under which a parent's obligation to maintain a child extends to reasonable marriage expenses for an unmarried daughter. As the possession had already been given at marriage and the later deed merely recorded that arrangement, the transfer did not satisfy the statutory concept of a chargeable gift under the Gift-tax Act, 1958, and no gift-tax liability arose. en-us Wed, 29 Oct 1986 00:00:00 +0530 Sat, 19 Feb 2011 18:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66010 A transfer of agricultural land made by a mother to her daughter at the time of the daughter's marriage, in accordance with community custom and in discharge of maintenance-related obligations, was treated as incidental to the marriage and not as a taxable gift. The reasoning relied on the Hindu Adoptions and Maintenance Act, 1956, under which a parent's obligation to maintain a child extends to reasonable marriage expenses for an unmarried daughter. As the possession had already been given at marriage and the later deed merely recorded that arrangement, the transfer did not satisfy the statutory concept of a chargeable gift under the Gift-tax Act, 1958, and no gift-tax liability arose. Case-Laws Income Tax Wed, 29 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66010