https://www.taxtmi.com/caselaws?id=103347 Jewellery given as warri to a daughter-in-law on a son's marriage was treated as marriage expenditure arising from a recognised Hindu social and customary obligation. Because the transfer was made in discharge of that obligation and not as a voluntary transfer without consideration, it did not fall within the statutory concept of a gift under the Gift-tax Act. On that reasoning, the jewellery was not taxable as a gift and the addition was deleted. en-us Tue, 16 Apr 2002 00:00:00 +0530 Wed, 22 Feb 2012 14:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103347 Jewellery given as warri to a daughter-in-law on a son's marriage was treated as marriage expenditure arising from a recognised Hindu social and customary obligation. Because the transfer was made in discharge of that obligation and not as a voluntary transfer without consideration, it did not fall within the statutory concept of a gift under the Gift-tax Act. On that reasoning, the jewellery was not taxable as a gift and the addition was deleted. Case-Laws Income Tax Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103347