https://www.taxtmi.com/caselaws?id=11443 The Tribunal ruled in favor of the assessee, determining that the payment of salary to the assessee's wife was not covered by section 64(1)(ii) of the Income-tax Act. The Tribunal found that the wife's professional qualifications met the proviso's conditions, exempting income derived by a spouse with technical or professional qualifications. As a result, the judgment favored the assessee, concluding that the salary payment to the wife was not within the scope of the specified provision. en-us Tue, 30 Sep 2003 00:00:00 +0530 Mon, 10 Aug 2009 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11443 The Tribunal ruled in favor of the assessee, determining that the payment of salary to the assessee's wife was not covered by section 64(1)(ii) of the Income-tax Act. The Tribunal found that the wife's professional qualifications met the proviso's conditions, exempting income derived by a spouse with technical or professional qualifications. As a result, the judgment favored the assessee, concluding that the salary payment to the wife was not within the scope of the specified provision. Case-Laws Income Tax Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11443