https://www.taxtmi.com/caselaws?id=23527 Gift-tax exemption for gifts to a spouse applies afresh when a donor divorces an earlier spouse and later remarries. The aggregation condition referring to more than one wife concerns wives existing simultaneously and gifts made during subsisting marital relationships with each donee-wife. It does not require aggregation of gifts made to successive spouses after the earlier marriage has ended. Consequently, a gift to a second husband after divorce from the first husband qualifies for a separate exemption within the statutory limit under the Gift-tax Act. en-us Mon, 04 Jun 1990 00:00:00 +0530 Mon, 21 Dec 2009 15:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23527 Gift-tax exemption for gifts to a spouse applies afresh when a donor divorces an earlier spouse and later remarries. The aggregation condition referring to more than one wife concerns wives existing simultaneously and gifts made during subsisting marital relationships with each donee-wife. It does not require aggregation of gifts made to successive spouses after the earlier marriage has ended. Consequently, a gift to a second husband after divorce from the first husband qualifies for a separate exemption within the statutory limit under the Gift-tax Act. Case-Laws Income Tax Mon, 04 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23527