https://www.taxtmi.com/caselaws?id=26083 For section 5(1)(vii) of the Gift-tax Act, 1958, a gift is made "on the occasion of the marriage" if it has a real and proximate connection with the marriage event; it is not confined to gifts executed on the wedding day itself. Gifts made after the marriages of the assessee's son and daughter were held to qualify because the marriage was the reason for the gifts, the intention existed at the time of the marriages, and the delay in execution was satisfactorily explained. The exemption was therefore available and the assessee succeeded. en-us Mon, 18 Nov 1985 00:00:00 +0530 Tue, 02 Feb 2010 16:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26083 For section 5(1)(vii) of the Gift-tax Act, 1958, a gift is made "on the occasion of the marriage" if it has a real and proximate connection with the marriage event; it is not confined to gifts executed on the wedding day itself. Gifts made after the marriages of the assessee's son and daughter were held to qualify because the marriage was the reason for the gifts, the intention existed at the time of the marriages, and the delay in execution was satisfactorily explained. The exemption was therefore available and the assessee succeeded. Case-Laws Income Tax Mon, 18 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26083