https://www.taxtmi.com/caselaws?id=56497 The Tribunal allowed the appeal, determining that the wife of the assessee possessed technical or professional qualifications justifying the salary payment for writing books of account. The Tribunal emphasized the broad interpretation of technical and professional qualifications, concluding that the disallowance under section 64(1)(ii) of the Income-tax Act, 1961 was incorrect. Consequently, the assessee was deemed entitled to claim the salary amount, overturning the initial decision disallowing the payment to the wife. en-us Thu, 01 Jan 1981 00:00:00 +0530 Sat, 04 Dec 2010 10:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56497 The Tribunal allowed the appeal, determining that the wife of the assessee possessed technical or professional qualifications justifying the salary payment for writing books of account. The Tribunal emphasized the broad interpretation of technical and professional qualifications, concluding that the disallowance under section 64(1)(ii) of the Income-tax Act, 1961 was incorrect. Consequently, the assessee was deemed entitled to claim the salary amount, overturning the initial decision disallowing the payment to the wife. Case-Laws Income Tax Thu, 01 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56497