https://www.taxtmi.com/caselaws?id=56112 A customary transfer of jewellery by a father-in-law to his daughter-in-law on the occasion of the son's marriage was treated as non-voluntary because it was made in accordance with community custom and social obligation. The reasoning held that where a transfer is compelled by a moral, social or customary duty, it does not amount to a gift. On that basis, the transfer fell outside the definition of "gift" under the Gift-tax Act and was not chargeable to gift-tax. en-us Sat, 22 Aug 1992 00:00:00 +0530 Wed, 01 Dec 2010 16:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56112 A customary transfer of jewellery by a father-in-law to his daughter-in-law on the occasion of the son's marriage was treated as non-voluntary because it was made in accordance with community custom and social obligation. The reasoning held that where a transfer is compelled by a moral, social or customary duty, it does not amount to a gift. On that basis, the transfer fell outside the definition of "gift" under the Gift-tax Act and was not chargeable to gift-tax. Case-Laws Income Tax Sat, 22 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56112