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    <title>2003 (3) TMI 27 - KERALA High Court</title>
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    <description>Under section 20 read with section 3(b)(ii) of the Hindu Adoptions and Maintenance Act, a Hindu father&#039;s maintenance obligation to an unmarried daughter extends to reasonable expenses incidental to her marriage. Gold ornaments given for use at the marriage may fall within that obligation where the transfer is directly connected with the marriage and reasonable on the facts, rather than an ordinary taxable gift. On the stated facts, the transfer of 51 sovereigns at the time of marriage was treated as a reasonable marriage expense and was not subject to gift-tax.</description>
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    <pubDate>Wed, 05 Mar 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=11383</link>
      <description>Under section 20 read with section 3(b)(ii) of the Hindu Adoptions and Maintenance Act, a Hindu father&#039;s maintenance obligation to an unmarried daughter extends to reasonable expenses incidental to her marriage. Gold ornaments given for use at the marriage may fall within that obligation where the transfer is directly connected with the marriage and reasonable on the facts, rather than an ordinary taxable gift. On the stated facts, the transfer of 51 sovereigns at the time of marriage was treated as a reasonable marriage expense and was not subject to gift-tax.</description>
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      <pubDate>Wed, 05 Mar 2003 00:00:00 +0530</pubDate>
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