https://www.taxtmi.com/caselaws?id=66538 A transfer of land by a mother to her daughter at the time of marriage, made in discharge of the parent's legal obligation to maintain and provide for an unmarried daughter's marriage, is supported by valid consideration and is not a voluntary gratuitous transfer. Under the Gift-tax Act, a gift requires a transfer without consideration in money or money's worth, and the obligation recognised in Hindu law and the Hindu Adoptions and Maintenance Act, 1956, supplies that consideration. The same principle applies where the father is absent or unable to maintain the daughter, so the settlement does not fall within the statutory definition of a taxable gift. en-us Tue, 24 Mar 1992 00:00:00 +0530 Sat, 26 Feb 2011 13:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66538 A transfer of land by a mother to her daughter at the time of marriage, made in discharge of the parent's legal obligation to maintain and provide for an unmarried daughter's marriage, is supported by valid consideration and is not a voluntary gratuitous transfer. Under the Gift-tax Act, a gift requires a transfer without consideration in money or money's worth, and the obligation recognised in Hindu law and the Hindu Adoptions and Maintenance Act, 1956, supplies that consideration. The same principle applies where the father is absent or unable to maintain the daughter, so the settlement does not fall within the statutory definition of a taxable gift. Case-Laws Income Tax Tue, 24 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66538