https://www.taxtmi.com/caselaws?id=59745 The Tribunal reversed the decision of the Appellate Assistant Commissioner and upheld the Income Tax Officer's inclusion of the wife's share income in the husband's total income under section 64(1)(i) of the Income-tax Act, 1961. The Tribunal determined that the activities of the firm, involving dealing in foreign liquor, were business activities rather than professional, despite the wife's professional qualification. This ruling aligned with the legislative intent to prevent tax evasion, emphasizing that licensing requirements alone do not define activities as professional, resulting in the wife's share income being rightfully included in the husband's total income. en-us Sat, 27 Oct 1984 00:00:00 +0530 Fri, 31 Dec 2010 18:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59745 The Tribunal reversed the decision of the Appellate Assistant Commissioner and upheld the Income Tax Officer's inclusion of the wife's share income in the husband's total income under section 64(1)(i) of the Income-tax Act, 1961. The Tribunal determined that the activities of the firm, involving dealing in foreign liquor, were business activities rather than professional, despite the wife's professional qualification. This ruling aligned with the legislative intent to prevent tax evasion, emphasizing that licensing requirements alone do not define activities as professional, resulting in the wife's share income being rightfully included in the husband's total income. Case-Laws Income Tax Sat, 27 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59745