https://www.taxtmi.com/caselaws?id=11536 Madras HC held that a father's transfer of a car and jewellery to his daughter at marriage was not exempt from gift-tax on the supposed ground of compulsion or legal obligation. The Tribunal's view that the transfer was involuntary, because the father was bound to safeguard the marriage and non-giving would lead to talaq, was rejected for want of any supporting material. The Court found no basis to infer such coercion and no legal duty on the father under a Muslim marriage contract. The transfer was therefore liable to gift-tax, the Revenue's position was accepted, and the Tribunal's order was set aside. en-us Mon, 07 Apr 2003 00:00:00 +0530 Thu, 14 Jan 2010 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11536 Madras HC held that a father's transfer of a car and jewellery to his daughter at marriage was not exempt from gift-tax on the supposed ground of compulsion or legal obligation. The Tribunal's view that the transfer was involuntary, because the father was bound to safeguard the marriage and non-giving would lead to talaq, was rejected for want of any supporting material. The Court found no basis to infer such coercion and no legal duty on the father under a Muslim marriage contract. The transfer was therefore liable to gift-tax, the Revenue's position was accepted, and the Tribunal's order was set aside. Case-Laws Income Tax Mon, 07 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11536