https://www.taxtmi.com/caselaws?id=18439 The expression "person" in section 5(1)(ix) of the Gift-tax Act was construed to include a female donor, so the exemption was available where a gift of a life insurance policy was made to a dependent minor son. The proviso referring to "his wife" was treated as limiting the donee category, not as restricting the donor to a male person. A gender-neutral reading was supported by section 3(42) of the General Clauses Act unless the context required otherwise, and the contrary construction was rejected because it would create an unjustified sex-based classification and constitutional difficulty under Article 15. The assessee therefore qualified for the exemption. en-us Fri, 29 Sep 1995 00:00:00 +0530 Thu, 01 Oct 2009 10:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18439 The expression "person" in section 5(1)(ix) of the Gift-tax Act was construed to include a female donor, so the exemption was available where a gift of a life insurance policy was made to a dependent minor son. The proviso referring to "his wife" was treated as limiting the donee category, not as restricting the donor to a male person. A gender-neutral reading was supported by section 3(42) of the General Clauses Act unless the context required otherwise, and the contrary construction was rejected because it would create an unjustified sex-based classification and constitutional difficulty under Article 15. The assessee therefore qualified for the exemption. Case-Laws Income Tax Fri, 29 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18439