9911796707
TMI Blog1983 (10) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... TO took the view that gift of jewellery to the unmarried daughter for the purpose of her marriage on her betrothal is not at all gift on marriage. Since the transfer has not been made at the time of marriage, hence, premature. Accordingly, he disallowed the exemption at Rs. 10,000 out of the claim of Rs. 70,000 said to be gifted on marriage of the daughter of the assessee. 3. In appeal, the AAC took the view that section 5(1)(vii) says that the gift on the occasion of marriage of relative does not mean at the time of marriage and, therefore, it is ridiculous to insist that gift should be given only at the time of marriage. He further viewed that when a gift was made in connection with the marriage, it would be a gift made on the occasion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aughter is a step for marriage and, therefore, the gift in dispute of the value of Rs. 10,000 is the subject-matter of section 5(1)(vii). 6. We have heard the parties and have gone through the records. We are of the opinion that the appeal of the revenue is to be allowed. The reasons are that in allowing the claim of the assessee, the Tribunal is to allow it if such claim is allowed under the provisions of the Act relying on which the claim is made. The claim of the assessee is under section 5(1)(vii) which is reproduced hereinafter for ready reference : "(vii) to any relative dependent upon him for support and maintenance, on the occasion of the marriage of the relative, subject to a maximum of rupees ten thousand in value in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, if separate, is part and not at all whole. In this case, as yet the marriage is not celebrated. Therefore, on merits, the assessee has no claim under section 5(1)(vii). The interpretation of section 5(1)(vii) came before their Lordships of the Patna High Court in the case of M. S. Rao where their Lordships held that the gift to the daughter at the time of marriage is the gift which is given on the day of the marriage and not after the marriage and observed as under : ". . . that (i) there was only a promise made by the assessee on the occasion of the marriage of his daughter to make a gift of land to her in future. This could not be held in the eye of law to be a gift to the daughter-even an oral gift---on the occasion of her marriage. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of exemption for gifts under section 5(1)(vii). Therefore, we deem it proper to say that the cases relied upon by the learned counsel for the assessee are distinguishable. Accordingly, we hold that for application and interpretation of specific provisions of specific Act and its sections are to be taken as interpreted by the Hon'ble High Court and the Supreme Court under such Acts. Hence, we hold that in deciding the issue involved over here, we are bound to follow the decision of the Hon'ble Patna High Court in M. S. Rao's case and the Andhra Pradesh High Court decision in Budur Thippaiah's case. Therefore, following these with respect, we hold that the exemption is to be granted for the value of the gifts which were gifted to the daug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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