https://www.taxtmi.com/caselaws?id=55837 Remuneration received by a wife from companies was held not to be clubbed in the assessee's income under section 64(1)(ii) where her appointment was supported by her own education, long business experience, and managerial expertise. Transfer of shares to the assessee's nephew was also treated as outside section 52 for capital gains computation, following earlier Tribunal and related decisions. Disallowance of ITP fees and accountancy charges was sustained because no substantial challenge was made and no reason was found to disturb the lower authority's view. The result was partial relief for the assessee. en-us Tue, 19 May 1981 00:00:00 +0530 Tue, 30 Nov 2010 13:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55837 Remuneration received by a wife from companies was held not to be clubbed in the assessee's income under section 64(1)(ii) where her appointment was supported by her own education, long business experience, and managerial expertise. Transfer of shares to the assessee's nephew was also treated as outside section 52 for capital gains computation, following earlier Tribunal and related decisions. Disallowance of ITP fees and accountancy charges was sustained because no substantial challenge was made and no reason was found to disturb the lower authority's view. The result was partial relief for the assessee. Case-Laws Income Tax Tue, 19 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55837