9911796707
TMI Blog1992 (8) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... in transfer of jewellery by the assessee to his daughter-in-law on the occasion of his son's marriage. 2. The GTO's order shows that the assessee has relied upon the decision of the Andhra Pradesh High Court in the case of CGT v. Ch. Chandrasekhara Reddy [1976] 105 ITR 849. That was a case of gift of land by the father to his daughter. The GTO had disallowed the exemption to the assessee under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not the obligation of the assessee father to make a gift to the daughter-in-law. The second reason why the GTO has rejected the assessee's claim is that the decision is not accepted by the Department and a Special Leave Petition has been granted against the said decision of the Andhra Pradesh High Court. Before the Commissioner the assessee had relied upon the decision of the Calcutta High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee was a case of gift on the occasion of marriage of the relative who was dependent upon the assessee which was not the case here. 3. Before the Tribunal, the assessee's advocate contended that the assessee who was the father-in-law of the donee was not under a social obligation to make the gift. He submitted that this was the custom of the community and a customary obligation was as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t available to the assessee. 4. In the present case, it is not in dispute that the social custom of giving gift to the daughter-in-law by the father-in-law exists in the community to which the assessee belongs or that any part thereof was excessive, looking to the status of the assessee. When that is so it should follow that there was a customary and social obligation on the father-in-law to mak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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