https://www.taxtmi.com/caselaws?id=70067 The expression "children" in section 5(1)(xii) of the Gift-tax Act, 1958 was construed broadly because the Act did not define it restrictively. Gifts made for the education of the assessee's minor illegitimate daughters were treated as gifts to children, supported by the maintenance obligations recognised for legitimate and illegitimate children under the Hindu Adoptions and Maintenance Act, 1956 and the Code of Criminal Procedure. On that construction, the educational gifts qualified for exemption under section 5(1)(xii), and the departmental appeal failed. en-us Thu, 18 Jul 1985 00:00:00 +0530 Thu, 14 Apr 2011 11:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70067 The expression "children" in section 5(1)(xii) of the Gift-tax Act, 1958 was construed broadly because the Act did not define it restrictively. Gifts made for the education of the assessee's minor illegitimate daughters were treated as gifts to children, supported by the maintenance obligations recognised for legitimate and illegitimate children under the Hindu Adoptions and Maintenance Act, 1956 and the Code of Criminal Procedure. On that construction, the educational gifts qualified for exemption under section 5(1)(xii), and the departmental appeal failed. Case-Laws Income Tax Thu, 18 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70067