https://www.taxtmi.com/caselaws?id=70645 Jewellery presented by a mother to her unmarried daughter at marriage was treated as expenditure incidental to the marriage, not a taxable gift. The controlling principle was that a mother's legal obligation of maintenance under the Hindu Adoption and Maintenance Act extends to reasonable expenses connected with a daughter's marriage. On the facts, the daughter was unable to maintain herself, the jewellery formed part of the mother's existing assets, and the value was considered reasonable in the circumstances. The transfer therefore fell outside the Gift-tax Act, and the related aggregation for the later year could not be sustained on that basis. en-us Fri, 10 Mar 1989 00:00:00 +0530 Mon, 18 Apr 2011 12:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70645 Jewellery presented by a mother to her unmarried daughter at marriage was treated as expenditure incidental to the marriage, not a taxable gift. The controlling principle was that a mother's legal obligation of maintenance under the Hindu Adoption and Maintenance Act extends to reasonable expenses connected with a daughter's marriage. On the facts, the daughter was unable to maintain herself, the jewellery formed part of the mother's existing assets, and the value was considered reasonable in the circumstances. The transfer therefore fell outside the Gift-tax Act, and the related aggregation for the later year could not be sustained on that basis. Case-Laws Income Tax Fri, 10 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70645