https://www.taxtmi.com/caselaws?id=70495 The Tribunal upheld the Income Tax Officer's decision to club the remuneration received by the assessee's wife from a company with the assessee's income under section 64(1)(ii) of the Income-tax Act, 1961. The Tribunal emphasized that the wife lacked technical or professional qualifications and did not possess the necessary knowledge or experience in the business to warrant exclusion of the income. Therefore, the Tribunal ruled in favor of the revenue, allowing the appeal and affirming the clubbing of the wife's income with the assessee's income. en-us Mon, 28 Nov 1983 00:00:00 +0530 Sat, 16 Apr 2011 14:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70495 The Tribunal upheld the Income Tax Officer's decision to club the remuneration received by the assessee's wife from a company with the assessee's income under section 64(1)(ii) of the Income-tax Act, 1961. The Tribunal emphasized that the wife lacked technical or professional qualifications and did not possess the necessary knowledge or experience in the business to warrant exclusion of the income. Therefore, the Tribunal ruled in favor of the revenue, allowing the appeal and affirming the clubbing of the wife's income with the assessee's income. Case-Laws Income Tax Mon, 28 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70495