1986 (3) TMI 56

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..... ction 26(1) of the Gift-tax Act, 1958 (hereinafter referred to as " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion: " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the assessee was not entitled to the deduction of Rs. 10,000 under sec .....

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..... h was allowed by the Appellate Assistant Commissioner. A second appeal was preferred by the Department before the Tribunal. The Tribunal found that the gift in question was made by the assessee to Surekha, prior to the marriage of her son, at the time of the betrothal ceremony. The Tribunal held that at the relevant time, Surekha was not related to or dependent on the assessee for support and main .....

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..... ee was entitled to deduction of Rs. 10,000 under the provisions of section 5(1)(vii) of the Act. In view of the finding of the Tribunal that Surekha was not related to or dependent on the assessee at the time of the gift, the provisions of section 5(1)(vii) of the Act were rightly held to be not attracted. The Tribunal was, therefore, justified in holding that the assessee was not entitled to dedu .....

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