https://www.taxtmi.com/caselaws?id=60383 The Tribunal held that experience could qualify as a technical qualification under section 64(1)(ii) of the Income Tax Act, especially in the absence of statutory requirements. The husband's expertise, recognized by the Coir Board, was deemed sufficient despite lacking formal technical qualifications. However, the Tribunal criticized the AAC for admitting new evidence without following procedural rules, leading to the order being set aside. The case was remanded for reconsideration by the AAC in accordance with IT Rules, emphasizing the importance of adhering to procedural requirements in such matters. en-us Tue, 09 Jun 1981 00:00:00 +0530 Wed, 05 Jan 2011 11:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60383 The Tribunal held that experience could qualify as a technical qualification under section 64(1)(ii) of the Income Tax Act, especially in the absence of statutory requirements. The husband's expertise, recognized by the Coir Board, was deemed sufficient despite lacking formal technical qualifications. However, the Tribunal criticized the AAC for admitting new evidence without following procedural rules, leading to the order being set aside. The case was remanded for reconsideration by the AAC in accordance with IT Rules, emphasizing the importance of adhering to procedural requirements in such matters. Case-Laws Income Tax Tue, 09 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60383