https://www.taxtmi.com/caselaws?id=40287 A transfer of land made to minor daughters in discharge of the father's legal duty to maintain them was not a voluntary bounty and therefore did not constitute a taxable gift under the Gift-tax Act, 1958. The Supreme Court relied on the Hindu Adoptions and Maintenance Act, 1956, which imposes a legal obligation to maintain unmarried daughters and includes food, clothing, residence, education, medical care and reasonable marriage expenses within maintenance. Because the deed itself stated that the transfer satisfied that obligation, the transaction fell outside the concept of a gift for gift-tax purposes. en-us Thu, 16 Nov 2000 00:00:00 +0530 Mon, 26 Apr 2010 17:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40287 A transfer of land made to minor daughters in discharge of the father's legal duty to maintain them was not a voluntary bounty and therefore did not constitute a taxable gift under the Gift-tax Act, 1958. The Supreme Court relied on the Hindu Adoptions and Maintenance Act, 1956, which imposes a legal obligation to maintain unmarried daughters and includes food, clothing, residence, education, medical care and reasonable marriage expenses within maintenance. Because the deed itself stated that the transfer satisfied that obligation, the transaction fell outside the concept of a gift for gift-tax purposes. Case-Laws Income Tax Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40287