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2000 (11) TMI 131 - SUPREME COURTExtract: .......ssessee s obligation under law to maintain his daughters. We think, in the circumstances, that the view taken by the Tribunal and the High Court deserves to be affirmed. The transfer to meet the obligation under law cannot be regarded as a gift within the meaning of the Gift-tax Act. Accordingly, the civil appeal is dismissed. No order as to costs.
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