https://www.taxtmi.com/caselaws?id=27317 The High Court of Andhra Pradesh upheld the inclusion of the husband's salary in the assessee's total income under s. 64(1)(ii) of the Income Tax Act, 1961 for the assessment year 1976-77. The Court ruled that technical or professional qualifications do not have to be from a recognized body, but in this case, there was no evidence that the husband's income was solely attributable to technical or professional knowledge and experience. As this finding was not challenged before lower authorities, the Court affirmed the Tribunal's decision in favor of the Revenue, with each party bearing their own costs. en-us Mon, 15 Oct 1984 00:00:00 +0530 Fri, 12 Feb 2010 11:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27317 The High Court of Andhra Pradesh upheld the inclusion of the husband's salary in the assessee's total income under s. 64(1)(ii) of the Income Tax Act, 1961 for the assessment year 1976-77. The Court ruled that technical or professional qualifications do not have to be from a recognized body, but in this case, there was no evidence that the husband's income was solely attributable to technical or professional knowledge and experience. As this finding was not challenged before lower authorities, the Court affirmed the Tribunal's decision in favor of the Revenue, with each party bearing their own costs. Case-Laws Income Tax Mon, 15 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27317