https://www.taxtmi.com/caselaws?id=15480 Gold and diamond jewels given by a father to his unmarried daughter at marriage were treated as part of the family's legal obligation to provide maintenance and reasonable marriage expenses, not as a gratuitous transfer. Because the daughter had no share on partition and the jewellery was supplied in discharge of that duty, the transaction lacked any element of bounty. On that basis, the article states that the gifts did not fall within the definition of a taxable gift under the Gift-tax Act and no gift-tax was leviable. en-us Thu, 13 Aug 1998 00:00:00 +0530 Thu, 06 Aug 2009 18:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15480 Gold and diamond jewels given by a father to his unmarried daughter at marriage were treated as part of the family's legal obligation to provide maintenance and reasonable marriage expenses, not as a gratuitous transfer. Because the daughter had no share on partition and the jewellery was supplied in discharge of that duty, the transaction lacked any element of bounty. On that basis, the article states that the gifts did not fall within the definition of a taxable gift under the Gift-tax Act and no gift-tax was leviable. Case-Laws Income Tax Thu, 13 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15480