https://www.taxtmi.com/caselaws?id=56578 The Tribunal concluded that the husband lacked technical or professional qualifications, and his salary was not solely attributable to specialized knowledge or experience. Emphasizing the conjunctive nature of the proviso in section 64(1)(ii) of the Income-tax Act, 1961, which requires both technical qualifications and income attribution to technical knowledge, the appeal was dismissed, upholding the income clubbing. en-us Mon, 28 Feb 1983 00:00:00 +0530 Sat, 04 Dec 2010 16:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56578 The Tribunal concluded that the husband lacked technical or professional qualifications, and his salary was not solely attributable to specialized knowledge or experience. Emphasizing the conjunctive nature of the proviso in section 64(1)(ii) of the Income-tax Act, 1961, which requires both technical qualifications and income attribution to technical knowledge, the appeal was dismissed, upholding the income clubbing. Case-Laws Income Tax Mon, 28 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56578