July 2025
The expression “on the occasion of marriage” used in proviso to section 56(2)(vii) cannot be given restricted meaning. When the gift is associated with the event of marriage, the immediate reason or cause for the gift is the marriage of the recipient, it would be covered by the said expression and the relationship between the gift and the marriage is the relevant factor and not the time of making the gift.
22 Dhruv Sanjay Gupta vs. JCIT
ITA No. 5749/Mum./2024
A.Y.: 2013-14 Date of Order : 20.6.2025
Section : 56(2)(vii)
The expression “on the occasion of marriage” used in proviso to section 56(2)(vii) cannot be given restricted meaning. When the gift is associated with the event of marriage, the immediate reason or cause for the gift is the marriage of the recipient, it would be covered by the said expression and the relationship between the gift and the marriage is the relevant factor and not the time of making the gift.
FACTS
During the previous year relevant to the assessment year under consideration, the assessee claimed to have received gifts of ₹2,11,35,523 which he claimed to have been received on the occasion of his marriage. The assessee got married on 8.12.2012. The amounts of gifts received on occasion of marriage comprised of a sum of ₹2 crore received from Shri Anil Kumar Goel and balance ₹11,35,523 from Siddharth Jatia.
Anil Kumar Goel is the first cousin from paternal grandfather. The cheque from Anil Kumar Goel was dated 8.12.2012 and the Memorandum of Gift dated 8.1
