https://www.taxtmi.com/caselaws?id=39279 A transfer of land by a father to his unmarried daughter in anticipation of marriage is not automatically a taxable gift under the Gift-tax Act, because a gift requires a voluntary transfer without consideration in money or money's worth. The text notes that maintenance obligations under Hindu law, including reasonable marriage expenses for an unmarried daughter, may supply consideration where the transfer is a customary and reasonable provision incident to marriage. Whether such a conveyance is exempt from gift tax depends on the usual practice in the family or community and on the reasonableness of the provision. As the Tribunal had not examined those factual matters, no conclusive answer could be given on the reference. en-us Wed, 07 Jul 1976 00:00:00 +0530 Tue, 01 Jul 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39279 A transfer of land by a father to his unmarried daughter in anticipation of marriage is not automatically a taxable gift under the Gift-tax Act, because a gift requires a voluntary transfer without consideration in money or money's worth. The text notes that maintenance obligations under Hindu law, including reasonable marriage expenses for an unmarried daughter, may supply consideration where the transfer is a customary and reasonable provision incident to marriage. Whether such a conveyance is exempt from gift tax depends on the usual practice in the family or community and on the reasonableness of the provision. As the Tribunal had not examined those factual matters, no conclusive answer could be given on the reference. Case-Laws Income Tax Wed, 07 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39279