https://www.taxtmi.com/caselaws?id=66155 A parent's gift to a minor child for education and maintenance may fall within the gift-tax exemption where it is reasonable and made in discharge of a legal maintenance obligation. The assessee was under a statutory duty to maintain the daughter, and the amount gifted for her education and maintenance was found not to be excessive on the facts. The analysis treats such provision as consistent with the educational exemption in section 5(1)(xii) of the Gift-tax Act, 1958, so the gift was held exempt from gift-tax and not taxable as a gift in the relevant sense. en-us Thu, 14 Aug 1986 00:00:00 +0530 Mon, 21 Feb 2011 18:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66155 A parent's gift to a minor child for education and maintenance may fall within the gift-tax exemption where it is reasonable and made in discharge of a legal maintenance obligation. The assessee was under a statutory duty to maintain the daughter, and the amount gifted for her education and maintenance was found not to be excessive on the facts. The analysis treats such provision as consistent with the educational exemption in section 5(1)(xii) of the Gift-tax Act, 1958, so the gift was held exempt from gift-tax and not taxable as a gift in the relevant sense. Case-Laws Income Tax Thu, 14 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66155