https://www.taxtmi.com/caselaws?id=66755 A Hindu parent's provision for an unmarried daughter's marriage expenses is not a taxable gift to the extent it is made in discharge of a legal or moral obligation. Where the transfer is referable to maintenance and marriage expenses and is supported by family circumstances and community practice, it lacks the gratuitous element required for gift-tax. The Tribunal also treated the marriage-related provision as falling within the applicable exemption under section 5(1)(vii) to the extent the statutory conditions were satisfied, and relief was allowed accordingly. en-us Fri, 06 Jan 1984 00:00:00 +0530 Mon, 07 Mar 2011 11:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66755 A Hindu parent's provision for an unmarried daughter's marriage expenses is not a taxable gift to the extent it is made in discharge of a legal or moral obligation. Where the transfer is referable to maintenance and marriage expenses and is supported by family circumstances and community practice, it lacks the gratuitous element required for gift-tax. The Tribunal also treated the marriage-related provision as falling within the applicable exemption under section 5(1)(vii) to the extent the statutory conditions were satisfied, and relief was allowed accordingly. Case-Laws Income Tax Fri, 06 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66755