1998 (8) TMI 28

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.... gold and diamond jewels was regarded as taxable gift by the Assessing Officer. The assessee's appeal against the Assessing Officer's order was set aside by the appellate authority and the Tribunal has upheld the order of the Appellate Assistant Commissioner. The Revenue being aggrieved by that order of the Tribunal, has caused this reference. It was the case of the assessee before the authorit....

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....es of the marriage and meeting the cost of jewellery, which was regarded as an essential part of the marriage. The Tribunal has rightly referred to and relied upon the decision of this court in CGT v. M. Radhakrishna Gade Rao [1983] 143 ITR 260 wherein it was held that the settlement of eight acres and 73 cents of land in favour of the daughter as a provision for meeting the expenses of her mar....