https://www.taxtmi.com/caselaws?id=16414 A gift may qualify as having been made on the occasion of marriage for exemption under section 5(1)(vii) of the Gift-tax Act, 1958 even where it is executed many years later, if the marriage remains the real cause and the requisite nexus is proved. The relevant test is association with the marriage event, not strict contemporaneity. A recital in the gift deed showing an earlier promise made at the time of marriage can support that nexus, and uncontroverted documentary material may establish that the later transfer was in fulfilment of that promise. On that basis, the exemption was upheld. en-us Tue, 04 Nov 1997 00:00:00 +0530 Mon, 07 Sep 2009 15:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16414 A gift may qualify as having been made on the occasion of marriage for exemption under section 5(1)(vii) of the Gift-tax Act, 1958 even where it is executed many years later, if the marriage remains the real cause and the requisite nexus is proved. The relevant test is association with the marriage event, not strict contemporaneity. A recital in the gift deed showing an earlier promise made at the time of marriage can support that nexus, and uncontroverted documentary material may establish that the later transfer was in fulfilment of that promise. On that basis, the exemption was upheld. Case-Laws Income Tax Tue, 04 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16414