https://www.taxtmi.com/caselaws?id=69784 Gifts made for a child's education qualify for exemption only to the extent that education is a real object of the gift and the allowance is reasonable in the circumstances under section 5(1)(xii) of the Gift-tax Act, 1958. Collateral affection or other mixed motives do not by themselves destroy the educational character, but the exemption must be limited to the proportion fairly attributable to education. On the facts, a 50:50 allocation was treated as reasonable for the son's gifts, while the exemption already allowed for the daughter's gifts was upheld because the educational element was smaller but still established. en-us Tue, 09 Sep 1980 00:00:00 +0530 Tue, 12 Apr 2011 10:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69784 Gifts made for a child's education qualify for exemption only to the extent that education is a real object of the gift and the allowance is reasonable in the circumstances under section 5(1)(xii) of the Gift-tax Act, 1958. Collateral affection or other mixed motives do not by themselves destroy the educational character, but the exemption must be limited to the proportion fairly attributable to education. On the facts, a 50:50 allocation was treated as reasonable for the son's gifts, while the exemption already allowed for the daughter's gifts was upheld because the educational element was smaller but still established. Case-Laws Income Tax Tue, 09 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69784