https://www.taxtmi.com/caselaws?id=17998 A gift by the sole surviving coparcener of a Hindu undivided family to his wife out of family assets is valid under Hindu law, as he is competent to alienate the property for love and affection. The gift was not shown to be prohibited by Hindu law, and prior decisions supported the view that the only male member of an HUF may validly transfer the property. On that basis, the gift was held entitled to exemption under section 5(1)(viii) of the Gift-tax Act, 1958. en-us Thu, 14 Mar 1996 00:00:00 +0530 Sat, 26 Sep 2009 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17998 A gift by the sole surviving coparcener of a Hindu undivided family to his wife out of family assets is valid under Hindu law, as he is competent to alienate the property for love and affection. The gift was not shown to be prohibited by Hindu law, and prior decisions supported the view that the only male member of an HUF may validly transfer the property. On that basis, the gift was held entitled to exemption under section 5(1)(viii) of the Gift-tax Act, 1958. Case-Laws Income Tax Thu, 14 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17998