https://www.taxtmi.com/caselaws?id=70970 The ITAT ruled in favor of the assessee, allowing the appeal and excluding the salary paid to the assessee's wife, who acted as the manager, from the assessee's total income. The ITAT found that the wife possessed the necessary technical qualifications for handling Indane Gas, justifying the salary paid. The decision emphasized the specialized nature of the work performed and rejected the department's argument of estoppel in income-tax proceedings. The ITAT held that the salary was reasonable and saved by the proviso to section 64(1)(ii), resulting in the deletion of Rs. 8,400 from the assessee's total income. en-us Fri, 15 Feb 1985 00:00:00 +0530 Wed, 20 Apr 2011 14:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70970 The ITAT ruled in favor of the assessee, allowing the appeal and excluding the salary paid to the assessee's wife, who acted as the manager, from the assessee's total income. The ITAT found that the wife possessed the necessary technical qualifications for handling Indane Gas, justifying the salary paid. The decision emphasized the specialized nature of the work performed and rejected the department's argument of estoppel in income-tax proceedings. The ITAT held that the salary was reasonable and saved by the proviso to section 64(1)(ii), resulting in the deletion of Rs. 8,400 from the assessee's total income. Case-Laws Income Tax Fri, 15 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70970