https://www.taxtmi.com/caselaws?id=12756 Gift-tax exemption under section 5(1)(vii) applied to marriage gifts made by a mother to her daughter where the daughter was a dependent relative for support and maintenance and the prescribed monetary limit was not shown to have been exceeded. The same principle accepted for a father's gift applied equally to a mother's gift, so ornaments and other wedding articles given at the time of marriage remained within the statutory exemption. No gift-tax was therefore leviable on the assessee, and the Tribunal's view was upheld. en-us Tue, 29 Jan 2002 00:00:00 +0530 Thu, 21 May 2009 17:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12756 Gift-tax exemption under section 5(1)(vii) applied to marriage gifts made by a mother to her daughter where the daughter was a dependent relative for support and maintenance and the prescribed monetary limit was not shown to have been exceeded. The same principle accepted for a father's gift applied equally to a mother's gift, so ornaments and other wedding articles given at the time of marriage remained within the statutory exemption. No gift-tax was therefore leviable on the assessee, and the Tribunal's view was upheld. Case-Laws Income Tax Tue, 29 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12756