All the gifts of jewellery and appliances given to a woman by her parents or her in-laws at and during the marriage are hers. This is called stridhan or woman’s wealth. Stridhan has also been defined as that portion which belongs exclusively to woman. Any property, valuable, jewellery & ornaments, cash etc given to a lady at the time of her marriage or during the marriage ceremony, any property conferred on her by way of a will by her parents, any gift given to her by her parents, and in-laws are all part of the woman’s property and are commonly known as Stridhan. She is the rightful and absolute owner of all such property and her husband or his other relatives have no right over such property and belongings, in the case of B.i. Govindappa v. B. Narasimhaiah, (1991) 4 SCC i06(=AIR 1991 SC 1969], the Apex Court held that there can be no manner of doubt that a 1-lindu woman is the full owner aid entitled to deal with her stridhan property as she likes. She can also put any restriction or curtailment of her rights by her own consent and free will in her stridhan property
Stridhan has been defined in the Hindu law as consisting among other things, the following:
Gifts made by mother to her daughter
Gifts made by father to her daughter
Gifts made by brothers to her sister
Gifts made out of love and affection by mother in law or father in law to their daughter in law
Gjft made before the nuptial fire at the time of marriage by any person attending the marriage.
Gifts made at the time of the ceremony when the bride leaves her parent’s house for her in-laws house.
Gifts made by husband to her wife at the time of marriage
The above list is not an exhaustive list and can contain other gifts also which are essentially connected with the marriage of a Hindu daughter. Some of them are:
Gifts from relations
Gifts made after marriage by Husband’s relations or parent’s relations.
Gifts made a husband to his wife on the occasion of his taking another wife.
Taxation in Business & Profession [Section 28 to 44]
Computation of income under the head 'Profits and Gains of Business or Professions' [Section 28 to 44]
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