https://www.taxtmi.com/caselaws?id=69508 Jewellery presented by a father to his daughter on her marriage was treated as marriage expenditure rather than a taxable gift. The analysis applied Hindu law principles recognising a daughter's right to reasonable marriage expenses out of family resources, so the expenditure was not a voluntary transfer in the sense required for gift-tax. The nature of the jewellery, whether ancestral or purchased, and any community custom were considered immaterial. A payment made in discharge of a legal obligation and supported by consideration in money or money's worth falls outside the statutory definition of a gift, and the marriage-related jewellery expenditure was therefore excluded from gift-tax. en-us Mon, 12 Sep 1983 00:00:00 +0530 Thu, 07 Apr 2011 13:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69508 Jewellery presented by a father to his daughter on her marriage was treated as marriage expenditure rather than a taxable gift. The analysis applied Hindu law principles recognising a daughter's right to reasonable marriage expenses out of family resources, so the expenditure was not a voluntary transfer in the sense required for gift-tax. The nature of the jewellery, whether ancestral or purchased, and any community custom were considered immaterial. A payment made in discharge of a legal obligation and supported by consideration in money or money's worth falls outside the statutory definition of a gift, and the marriage-related jewellery expenditure was therefore excluded from gift-tax. Case-Laws Income Tax Mon, 12 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69508