https://www.taxtmi.com/caselaws?id=70502 A transfer of immovable property to a daughter under a maintenance deed is not a voluntary gift where it is made in discharge of the father's statutory duty to maintain an unmarried child under the Hindu Adoptions and Maintenance Act, 1956. Such maintenance includes support, education, residence, medical needs and reasonable marriage expenses, so the transfer is supported by legal obligation and consideration in substance. The marriage-related exemption in section 5(1)(vii) of the Gift-tax Act, 1958 does not apply where the property is not gifted on the occasion of marriage. The transaction is therefore outside the definition of gift and no gift tax is leviable. en-us Fri, 27 Feb 2004 00:00:00 +0530 Sat, 16 Apr 2011 14:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70502 A transfer of immovable property to a daughter under a maintenance deed is not a voluntary gift where it is made in discharge of the father's statutory duty to maintain an unmarried child under the Hindu Adoptions and Maintenance Act, 1956. Such maintenance includes support, education, residence, medical needs and reasonable marriage expenses, so the transfer is supported by legal obligation and consideration in substance. The marriage-related exemption in section 5(1)(vii) of the Gift-tax Act, 1958 does not apply where the property is not gifted on the occasion of marriage. The transaction is therefore outside the definition of gift and no gift tax is leviable. Case-Laws Income Tax Fri, 27 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70502