https://www.taxtmi.com/caselaws?id=69292 Gifts by a father to his minor children were treated as made for educational purposes, so exemption under section 5(xii) of the Gift-tax Act was allowed. The absence of an express recital in the gift deeds referring to education did not defeat the claim where the surrounding facts showed the children were minors, the elder ones were in school, and the donor was a responsible government servant with no apparent alternative purpose. The recital of love and affection was treated as the inducement for the gifts, not as negating the educational object. The quantum claimed was also considered reasonable in light of the family status and the children's normal educational needs. en-us Sat, 26 May 1979 00:00:00 +0530 Wed, 06 Apr 2011 11:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69292 Gifts by a father to his minor children were treated as made for educational purposes, so exemption under section 5(xii) of the Gift-tax Act was allowed. The absence of an express recital in the gift deeds referring to education did not defeat the claim where the surrounding facts showed the children were minors, the elder ones were in school, and the donor was a responsible government servant with no apparent alternative purpose. The recital of love and affection was treated as the inducement for the gifts, not as negating the educational object. The quantum claimed was also considered reasonable in light of the family status and the children's normal educational needs. Case-Laws Income Tax Sat, 26 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69292