https://www.taxtmi.com/caselaws?id=11458 A transfer of property by a Christian father to his daughter on the eve of her marriage was treated as a taxable gift under the Gift-tax Act, 1958 because it was a voluntary transfer and not one made in discharge of a continuing legal obligation. The controlling principle applied was that a Christian father's duty to maintain his daughter ceases on marriage, so a marriage-related transfer is not excluded from the definition of gift on that ground alone. The earlier view relied on by the assessee was held unavailable in light of the later binding Division Bench and Full Bench rulings. The answer was against the assessee and in favour of the Revenue. en-us Fri, 27 Sep 2002 00:00:00 +0530 Mon, 10 Aug 2009 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11458 A transfer of property by a Christian father to his daughter on the eve of her marriage was treated as a taxable gift under the Gift-tax Act, 1958 because it was a voluntary transfer and not one made in discharge of a continuing legal obligation. The controlling principle applied was that a Christian father's duty to maintain his daughter ceases on marriage, so a marriage-related transfer is not excluded from the definition of gift on that ground alone. The earlier view relied on by the assessee was held unavailable in light of the later binding Division Bench and Full Bench rulings. The answer was against the assessee and in favour of the Revenue. Case-Laws Income Tax Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11458