1986 (3) TMI 56

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....tion 26(1) of the Gift-tax Act, 1958 (hereinafter referred to as " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion: " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the assessee was not entitled to the deduction of Rs. 10,000 under sect....

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.... was allowed by the Appellate Assistant Commissioner. A second appeal was preferred by the Department before the Tribunal. The Tribunal found that the gift in question was made by the assessee to Surekha, prior to the marriage of her son, at the time of the betrothal ceremony. The Tribunal held that at the relevant time, Surekha was not related to or dependent on the assessee for support and maint....