https://www.taxtmi.com/caselaws?id=58428 The Tribunal dismissed the appeal, affirming that Section 64(1)(ii) applies to both business and professional concerns, encompassing proprietary entities. The term "technical or professional qualifications" was broadly construed to involve intellectual or manual skills controlled by intellectual skill. The salary paid to the assessee's wife was disallowed as not proven to be linked to her technical or professional expertise, ensuring genuine payments to spouses for services are not penalized and preventing income diversion. en-us Mon, 20 Jul 1981 00:00:00 +0530 Sat, 18 Dec 2010 18:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58428 The Tribunal dismissed the appeal, affirming that Section 64(1)(ii) applies to both business and professional concerns, encompassing proprietary entities. The term "technical or professional qualifications" was broadly construed to involve intellectual or manual skills controlled by intellectual skill. The salary paid to the assessee's wife was disallowed as not proven to be linked to her technical or professional expertise, ensuring genuine payments to spouses for services are not penalized and preventing income diversion. Case-Laws Income Tax Mon, 20 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58428