https://www.taxtmi.com/caselaws?id=21165 Exemption under section 5(1)(vii) of the Gift-tax Act, 1958 applies only where the donee is both a relative dependent on the donor for support and maintenance and the gift is made on the occasion of that relative's marriage. Construing "relative" and "dependent" in their ordinary sense, the Orissa HC noted that a daughter-in-law becomes a relative only on solemnisation of the marriage and cannot be treated as a dependent relative before that time. A gift to a daughter-in-law in these circumstances therefore does not satisfy the statutory conditions and falls outside the exemption. en-us Mon, 21 Dec 1992 00:00:00 +0530 Fri, 20 Nov 2009 15:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21165 Exemption under section 5(1)(vii) of the Gift-tax Act, 1958 applies only where the donee is both a relative dependent on the donor for support and maintenance and the gift is made on the occasion of that relative's marriage. Construing "relative" and "dependent" in their ordinary sense, the Orissa HC noted that a daughter-in-law becomes a relative only on solemnisation of the marriage and cannot be treated as a dependent relative before that time. A gift to a daughter-in-law in these circumstances therefore does not satisfy the statutory conditions and falls outside the exemption. Case-Laws Income Tax Mon, 21 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21165