https://www.taxtmi.com/caselaws?id=16014 Salary, commission or other remuneration paid to a spouse by a concern in which the other spouse has substantial interest is includible under section 64(1)(ii) unless the proviso is satisfied. The proviso applies only where the spouse has the relevant technical or professional qualification and the income is solely attributable to that qualification and experience; the nature of the employment may be relevant in assessing that qualification. On the facts, the spouse did not establish the required nursing qualification, so clubbing applied. A transfer of house property at book value was treated as for adequate consideration and did not create deemed ownership under section 27, so the house property income and connected bank interest or related income were assessable in the transferee's hands. en-us Fri, 14 May 1999 00:00:00 +0530 Mon, 31 Aug 2009 15:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16014 Salary, commission or other remuneration paid to a spouse by a concern in which the other spouse has substantial interest is includible under section 64(1)(ii) unless the proviso is satisfied. The proviso applies only where the spouse has the relevant technical or professional qualification and the income is solely attributable to that qualification and experience; the nature of the employment may be relevant in assessing that qualification. On the facts, the spouse did not establish the required nursing qualification, so clubbing applied. A transfer of house property at book value was treated as for adequate consideration and did not create deemed ownership under section 27, so the house property income and connected bank interest or related income were assessable in the transferee's hands. Case-Laws Income Tax Fri, 14 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16014