https://www.taxtmi.com/caselaws?id=39499 A gift of land to a daughter did not qualify for the marriage exemption because the transfer was not made on the occasion of the marriage itself, but later by delivery of possession and a registered deed. The term "children" in the education exemption was construed broadly to include a son, without limiting it to minors. However, the statutory exemption for gifts made for education did not extend to maintenance as a separate head, though incidental boarding and lodging may form part of education in a proper case. Where a gift to a son served both education and maintenance, only the portion reasonably attributable to education was exempt. en-us Wed, 07 Aug 1974 00:00:00 +0530 Fri, 16 Apr 2010 17:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39499 A gift of land to a daughter did not qualify for the marriage exemption because the transfer was not made on the occasion of the marriage itself, but later by delivery of possession and a registered deed. The term "children" in the education exemption was construed broadly to include a son, without limiting it to minors. However, the statutory exemption for gifts made for education did not extend to maintenance as a separate head, though incidental boarding and lodging may form part of education in a proper case. Where a gift to a son served both education and maintenance, only the portion reasonably attributable to education was exempt. Case-Laws Income Tax Wed, 07 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39499