1990 (2) TMI 126

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....n Selvarajan on account of his marriage on 18-11-1983 should be exempted under section 5(1)(vit) of the Gift-tax Act. Exemption was denied by the Gift-tax Officer on the ground that Selvaraj an was not dependent upon the mother for support and maintenance. 2. Shri T.R. Rajaraman pleads that Gift-tax Act is a fiscal statute and any ambiguity in interpretation should be resolved in favour of the ....

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....essee for support and maintenance ; and (iii) the gift is on the occasion of the marriage of the dependent relative (Refer CGT v. Budur Thippaiah [1976] 103 ITR 189 (AP). There is no definition for the term 'dependent' in the Gift-tax Act. This connotes in the words of Gulanikar, 1989 edition at page 3.107 actual and matter of fact dependence on the earnings of the assessee for maintenance and ....