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TMI Blog1989 (5) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... ippy in December, 1982. She also paid an air-ticket of Rs. 7,840 for Ms. Sushma. In the opinion of the IAC of Gift-tax (Assessment) the said marriage expenditure of Rs. 40,000 and air-ticket of Rs. 7,840 amounted to gift by Smt. Raja Devi. He, therefore, issued notice under section 16(1) of the Gift-tax Act to the assessee calling upon her to furnish gift-tax return. The assessee filed NIL return. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cket of Rs. 7,840 was a direct gift. As to the legal obligation to perform marriages, the Assessing Officer placed reliance on sections 20 and 21 read with section 3(b) of the Hindu Adoptions and Maintenance Act, 1956. 3. The Commissioner of Gift-tax (Appeals) endorsed the assessment order. 4. Same stands as were taken by the parties before the tax authorities below have been reiterated by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, conveyance, assignment, settlement, delivery, payment or other alienation of property. In the instant case nothing has been transferred by the assessee to her grand daughters. The grand daughters did not acquire any property. Gratuitous expenditure on any person without transferring any property to him cannot by any stretch of imagination constitute gift. The expenditure incurred by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no gift of Rs. 40,000 by the assessee. 6. However, it cannot be gainsaid that cost of air-ticket in the sum of Rs. 7,840 incurred by the assessee for her grand daughter, Ms. Sushma, was a gift to Ms. Sushma. The air-ticket was a property. It was transferred by the assessee to her grand daughter. It is, therefore, held that the total value of the gift was Rs. 7,840 only. The assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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