https://www.taxtmi.com/caselaws?id=69849 The Tribunal allowed the appeal, emphasizing the husband's technical and professional knowledge and experience, which justified the salary payment made by the assessee. The conflict between s. 40A(2) and s. 64(1)(ii) was noted, with the Tribunal ultimately ruling in favor of the assessee based on the specific circumstances and qualifications of the husband. en-us Fri, 28 Sep 1984 00:00:00 +0530 Tue, 12 Apr 2011 13:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69849 The Tribunal allowed the appeal, emphasizing the husband's technical and professional knowledge and experience, which justified the salary payment made by the assessee. The conflict between s. 40A(2) and s. 64(1)(ii) was noted, with the Tribunal ultimately ruling in favor of the assessee based on the specific circumstances and qualifications of the husband. Case-Laws Income Tax Fri, 28 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69849