https://www.taxtmi.com/caselaws?id=26496 A deduction under section 5(1)(vii) of the Gift-tax Act, 1958 was unavailable because the statutory conditions were not satisfied at the time of the gift. The Tribunal found that the gift was made before the marriage and that the recipient was neither related to nor dependent on the assessee for support and maintenance at that time, so the exemption claim failed. The question was therefore answered against the assessee. en-us Mon, 17 Mar 1986 00:00:00 +0530 Fri, 05 Feb 2010 13:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26496 A deduction under section 5(1)(vii) of the Gift-tax Act, 1958 was unavailable because the statutory conditions were not satisfied at the time of the gift. The Tribunal found that the gift was made before the marriage and that the recipient was neither related to nor dependent on the assessee for support and maintenance at that time, so the exemption claim failed. The question was therefore answered against the assessee. Case-Laws Income Tax Mon, 17 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26496