https://www.taxtmi.com/caselaws?id=16897 Mehr under Mohamedan law was treated as an enforceable marital obligation, not as a gratuitous transfer of assets to a spouse. Because section 4(1)(a) of the Wealth-tax Act applies only to transfers to the spouse otherwise than for adequate consideration or in connection with an agreement to live apart, payment of mehr did not fall within that provision. The amount paid as mehr was therefore not includible in the assessee's net wealth under section 4(1)(a), and the reference was answered against the Revenue. en-us Wed, 11 Mar 1998 00:00:00 +0530 Sat, 12 Sep 2009 18:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16897 Mehr under Mohamedan law was treated as an enforceable marital obligation, not as a gratuitous transfer of assets to a spouse. Because section 4(1)(a) of the Wealth-tax Act applies only to transfers to the spouse otherwise than for adequate consideration or in connection with an agreement to live apart, payment of mehr did not fall within that provision. The amount paid as mehr was therefore not includible in the assessee's net wealth under section 4(1)(a), and the reference was answered against the Revenue. Case-Laws Wealth-tax Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16897