https://www.taxtmi.com/caselaws?id=69242 The court ruled in favor of the assessee, holding that the husband's remuneration should not be aggregated in the assessee's income under section 64(1)(ii) of the Income Tax Act. The court emphasized that the term "qualification" in the context of technical or professional qualifications should not be limited to academic credentials but also encompass practical expertise and experience relevant to the job. As the husband demonstrated competence and suitability for the managerial role in the textile concern through his long tenure and performance, his remuneration was deemed exempt from aggregation in the assessee's income. en-us Sat, 27 Jan 1979 00:00:00 +0530 Tue, 05 Apr 2011 18:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69242 The court ruled in favor of the assessee, holding that the husband's remuneration should not be aggregated in the assessee's income under section 64(1)(ii) of the Income Tax Act. The court emphasized that the term "qualification" in the context of technical or professional qualifications should not be limited to academic credentials but also encompass practical expertise and experience relevant to the job. As the husband demonstrated competence and suitability for the managerial role in the textile concern through his long tenure and performance, his remuneration was deemed exempt from aggregation in the assessee's income. Case-Laws Income Tax Sat, 27 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69242