https://www.taxtmi.com/caselaws?id=39402 The Andhra Pradesh HC held that exemption under section 5(1)(vii) of the Gift-tax Act, 1958 required more than proof that the donee was a dependent relative. The clause was construed as an integrated provision, so a gift was exempt only when made on the occasion of the relative's marriage and within the prescribed monetary limit. The Court rejected reliance on punctuation to separate the dependency wording from the marriage requirement, holding that clear statutory language must be given its ordinary meaning. On that interpretation, the gift to the assessee's mother did not qualify for exemption and the reference was answered against the assessee. en-us Wed, 26 Jun 1974 00:00:00 +0530 Fri, 16 Apr 2010 12:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39402 The Andhra Pradesh HC held that exemption under section 5(1)(vii) of the Gift-tax Act, 1958 required more than proof that the donee was a dependent relative. The clause was construed as an integrated provision, so a gift was exempt only when made on the occasion of the relative's marriage and within the prescribed monetary limit. The Court rejected reliance on punctuation to separate the dependency wording from the marriage requirement, holding that clear statutory language must be given its ordinary meaning. On that interpretation, the gift to the assessee's mother did not qualify for exemption and the reference was answered against the assessee. Case-Laws Income Tax Wed, 26 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39402