https://www.taxtmi.com/caselaws?id=7867 Marriage expenses of an unmarried daughter are a legitimate charge on the joint family estate, and the father also has an independent parental obligation to meet them; the Hindu Adoption and Maintenance Act, 1956 recognises that obligation without creating inconsistency with Hindu law. For expenditure-tax purposes, amounts paid from gifts received by the parents in their individual capacity were not attributable to the Hindu undivided family because no actual use of family funds was proved. The marriage expenditure was therefore not treated as expenditure incurred by the family under section 4(i), and the reference was answered in favour of the assessee on the proved facts. en-us Thu, 15 Dec 1966 00:00:00 +0530 Sun, 08 May 2011 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7867 Marriage expenses of an unmarried daughter are a legitimate charge on the joint family estate, and the father also has an independent parental obligation to meet them; the Hindu Adoption and Maintenance Act, 1956 recognises that obligation without creating inconsistency with Hindu law. For expenditure-tax purposes, amounts paid from gifts received by the parents in their individual capacity were not attributable to the Hindu undivided family because no actual use of family funds was proved. The marriage expenditure was therefore not treated as expenditure incurred by the family under section 4(i), and the reference was answered in favour of the assessee on the proved facts. Case-Laws Income Tax Thu, 15 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7867