https://www.taxtmi.com/caselaws?id=55817 Section 5(1)(ix) of the Gift-tax Act was construed as gender-neutral, because the reference to "his wife" did not justify limiting the exemption to male donors where the statutory context and the General Clauses Act permitted an inclusive reading of "person". The interpretation preferred avoided sex-based discrimination, and the exemption was held available to a female donor as well. The dependency condition for a minor donee was also satisfied, since both parents have a legal duty to maintain a minor and the record affirmed the child's dependence on the assessee without denial. On that basis, the exemption applied and the addition could not stand. en-us Mon, 31 Aug 1981 00:00:00 +0530 Tue, 30 Nov 2010 12:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55817 Section 5(1)(ix) of the Gift-tax Act was construed as gender-neutral, because the reference to "his wife" did not justify limiting the exemption to male donors where the statutory context and the General Clauses Act permitted an inclusive reading of "person". The interpretation preferred avoided sex-based discrimination, and the exemption was held available to a female donor as well. The dependency condition for a minor donee was also satisfied, since both parents have a legal duty to maintain a minor and the record affirmed the child's dependence on the assessee without denial. On that basis, the exemption applied and the addition could not stand. Case-Laws Income Tax Mon, 31 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55817