https://www.taxtmi.com/caselaws?id=25575 The High Court upheld the decision of the Appellate Tribunal, ruling in favor of the assessee in a case concerning the inclusion of the spouse's salary in the assessee's income under section 64(1)(ii) of the Income-tax Act. The court determined that the spouse's long experience as a director provided sufficient professional knowledge and experience, meeting the criteria of possessing technical or professional qualifications. Emphasizing practical expertise over formal qualifications, the court concluded that the spouse's salary was justified, in line with a previous decision by the Andhra Pradesh High Court. en-us Wed, 19 Aug 1987 00:00:00 +0530 Fri, 29 Jan 2010 15:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25575 The High Court upheld the decision of the Appellate Tribunal, ruling in favor of the assessee in a case concerning the inclusion of the spouse's salary in the assessee's income under section 64(1)(ii) of the Income-tax Act. The court determined that the spouse's long experience as a director provided sufficient professional knowledge and experience, meeting the criteria of possessing technical or professional qualifications. Emphasizing practical expertise over formal qualifications, the court concluded that the spouse's salary was justified, in line with a previous decision by the Andhra Pradesh High Court. Case-Laws Income Tax Wed, 19 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25575