https://www.taxtmi.com/caselaws?id=13095 A payment by a Christian father to his daughter at the time of marriage was treated as a taxable gift where no legally enforceable duty to maintain or marry her away subsisted, and the transfer was not proved to be sthreedhanam, marriage expenses, or pre-marriage maintenance. The marriage-gift exemption was confined to the prescribed monetary ceiling, so a payment beyond that limit did not qualify. On that reasoning, the transfer was a voluntary disposition made out of love and affection and fell within the statutory definition of a gift under the Gift-tax Act, 1958. en-us Thu, 01 Nov 2001 00:00:00 +0530 Tue, 26 May 2009 13:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13095 A payment by a Christian father to his daughter at the time of marriage was treated as a taxable gift where no legally enforceable duty to maintain or marry her away subsisted, and the transfer was not proved to be sthreedhanam, marriage expenses, or pre-marriage maintenance. The marriage-gift exemption was confined to the prescribed monetary ceiling, so a payment beyond that limit did not qualify. On that reasoning, the transfer was a voluntary disposition made out of love and affection and fell within the statutory definition of a gift under the Gift-tax Act, 1958. Case-Laws Income Tax Thu, 01 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13095