https://www.taxtmi.com/caselaws?id=57620 Remuneration paid to an assessee's spouse was held not to be includible under section 64(1)(ii) where the payment arose from the spouse's own experience and competence in staff welfare and administrative work, rather than from the marital relationship. The spouse had previously performed similar work in comparable companies and had been paid for it earlier, showing that the income was genuine remuneration for actual services rendered. On those facts, the clubbing provision did not apply, and the revenue's appeal failed. en-us Mon, 05 Nov 1984 00:00:00 +0530 Sat, 11 Dec 2010 11:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57620 Remuneration paid to an assessee's spouse was held not to be includible under section 64(1)(ii) where the payment arose from the spouse's own experience and competence in staff welfare and administrative work, rather than from the marital relationship. The spouse had previously performed similar work in comparable companies and had been paid for it earlier, showing that the income was genuine remuneration for actual services rendered. On those facts, the clubbing provision did not apply, and the revenue's appeal failed. Case-Laws Income Tax Mon, 05 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57620