https://www.taxtmi.com/caselaws?id=58935 A gift of movable property, such as gold ornaments, could be validly made by delivery without a formal gift deed, and a transfer made to a daughter during customary marriage-related ceremonies was treated as made "on the occasion of marriage" for exemption under section 5(1)(vii) of the Gift-tax Act, 1958. The expression was held to extend beyond the marriage ceremony itself to include post-marriage customary rites before the bride left her parental home. On these facts, the daughter remained within the relevant family setting, and the gift qualified for exemption, cancelling the gift-tax assessment in favour of the assessee. en-us Fri, 28 Jun 1985 00:00:00 +0530 Wed, 22 Dec 2010 18:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58935 A gift of movable property, such as gold ornaments, could be validly made by delivery without a formal gift deed, and a transfer made to a daughter during customary marriage-related ceremonies was treated as made "on the occasion of marriage" for exemption under section 5(1)(vii) of the Gift-tax Act, 1958. The expression was held to extend beyond the marriage ceremony itself to include post-marriage customary rites before the bride left her parental home. On these facts, the daughter remained within the relevant family setting, and the gift qualified for exemption, cancelling the gift-tax assessment in favour of the assessee. Case-Laws Income Tax Fri, 28 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58935