https://www.taxtmi.com/caselaws?id=69511 A gift made to a daughter at the time of her betrothal was not treated as a gift made on the occasion of her marriage for exemption under section 5(1)(vii) of the Gift-tax Act, 1958. Betrothal was regarded as a separate stage and only a step towards marriage, so the statutory exemption could not be extended before the marriage was actually celebrated. The Tribunal followed the cited High Court view that the exemption must be confined to the clear wording of the provision. The claimed exemption was therefore denied. en-us Fri, 14 Oct 1983 00:00:00 +0530 Thu, 07 Apr 2011 14:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69511 A gift made to a daughter at the time of her betrothal was not treated as a gift made on the occasion of her marriage for exemption under section 5(1)(vii) of the Gift-tax Act, 1958. Betrothal was regarded as a separate stage and only a step towards marriage, so the statutory exemption could not be extended before the marriage was actually celebrated. The Tribunal followed the cited High Court view that the exemption must be confined to the clear wording of the provision. The claimed exemption was therefore denied. Case-Laws Income Tax Fri, 14 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69511