https://www.taxtmi.com/caselaws?id=29408 Expenditure by a Hindu undivided family on an unmarried daughter's marriage, including jewellery, cash and a fridge, was treated as a legitimate family charge under Hindu law where the estate had sufficient funds. Because the karta's payment discharged the family's maintenance-related obligation and was not a voluntary transfer without consideration, it did not satisfy the definition of a "gift" under section 2(xii) of the Gift-tax Act, 1958. The amount was therefore not includible in gift-tax computation, and its exclusion from the assessment was justified. en-us Wed, 08 Jul 1981 00:00:00 +0530 Fri, 12 Mar 2010 16:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29408 Expenditure by a Hindu undivided family on an unmarried daughter's marriage, including jewellery, cash and a fridge, was treated as a legitimate family charge under Hindu law where the estate had sufficient funds. Because the karta's payment discharged the family's maintenance-related obligation and was not a voluntary transfer without consideration, it did not satisfy the definition of a "gift" under section 2(xii) of the Gift-tax Act, 1958. The amount was therefore not includible in gift-tax computation, and its exclusion from the assessment was justified. Case-Laws Income Tax Wed, 08 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29408