https://www.taxtmi.com/caselaws?id=220378 The appeals were dismissed, affirming the decision of the Income Tax Appellate Tribunal. The court held that the proviso to Section 64(1)(ii) was correctly applied, and the assessee failed to conclusively prove that his wife's income was solely attributable to her technical or professional knowledge and experience. Pending applications were also disposed of, with no costs awarded. en-us Fri, 28 Dec 2012 00:00:00 +0530 Tue, 22 Jan 2013 07:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220378 The appeals were dismissed, affirming the decision of the Income Tax Appellate Tribunal. The court held that the proviso to Section 64(1)(ii) was correctly applied, and the assessee failed to conclusively prove that his wife's income was solely attributable to her technical or professional knowledge and experience. Pending applications were also disposed of, with no costs awarded. Case-Laws Income Tax Fri, 28 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220378