https://www.taxtmi.com/caselaws?id=69246 Gifts to the assessee's daughters qualified for exemption where they were made for their education and were reasonable in light of the circumstances. The children were pursuing nursing and school education, the amounts were not excessive for those courses, and the educational purpose was consistently stated in the verified gift-tax return. The absence of a separate document, book narration, or proof of later educational spending did not defeat the claim, because the donor had no control over post-gift use and the surrounding circumstances supported bona fides. Exemption under section 5(1)(xii) of the Gift-tax Act was therefore available. en-us Thu, 18 Jan 1979 00:00:00 +0530 Wed, 06 Apr 2011 09:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69246 Gifts to the assessee's daughters qualified for exemption where they were made for their education and were reasonable in light of the circumstances. The children were pursuing nursing and school education, the amounts were not excessive for those courses, and the educational purpose was consistently stated in the verified gift-tax return. The absence of a separate document, book narration, or proof of later educational spending did not defeat the claim, because the donor had no control over post-gift use and the surrounding circumstances supported bona fides. Exemption under section 5(1)(xii) of the Gift-tax Act was therefore available. Case-Laws Income Tax Thu, 18 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69246