https://www.taxtmi.com/caselaws?id=26983 The court rejected the reference, directing each party to bear their own costs. The judgment emphasized the importance of substantiating claims for exemption under section 64(1)(ii) with concrete evidence of the spouse's technical or professional qualifications and the direct application of such knowledge in earning the income in question. The burden of proof lies with the assessee to demonstrate eligibility for the exemption, and without substantial evidence, the court upheld the inclusion of the spouse's income in the total income of the individual. en-us Wed, 19 Sep 1984 00:00:00 +0530 Tue, 09 Feb 2010 18:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26983 The court rejected the reference, directing each party to bear their own costs. The judgment emphasized the importance of substantiating claims for exemption under section 64(1)(ii) with concrete evidence of the spouse's technical or professional qualifications and the direct application of such knowledge in earning the income in question. The burden of proof lies with the assessee to demonstrate eligibility for the exemption, and without substantial evidence, the court upheld the inclusion of the spouse's income in the total income of the individual. Case-Laws Income Tax Wed, 19 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26983