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2013 (10) TMI 4 - HC - Income TaxApplication of section 56(2)(vi)(b) - taxability of gifts received on occasion of the marriage his daughter – Held that:- The expression "individual" appearing in proviso (b) of Section 56(2)(vi) of the Act, is preceded by the words "marriage" and therefore, relates to the marriage of the individual concerned, i.e., the assessee and not to the marriage of any other person related to him in whatsoever degree, whether as his daughter or son. The expression "marriage of the individual" is unambiguous in its intent and does not admit to an interpretation, that it would include an amount received on the marriage of a daughter. If legislature had intended that gifts received on the occasion of marriage of the assessee's children should be exempted, nothing prevented Legislature from adding the words "or his children", after the words "marriage of the individual” - Addition made to the appellant's income on account of gifts received on the occasion of his daughter's marriage is affirmed – Decided against the Assessee.
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