https://www.taxtmi.com/caselaws?id=60395 For purposes of the proviso to section 64(1)(ii) of the Income-tax Act, 1961, the expression "technical or professional qualification" was treated broadly enough to include relevant experience gained over years in a trade, where that experience is necessary to carry on the business and no statutory qualification is prescribed. A certificate from a competent authority confirming such experience may suffice; a formal degree, diploma, or other statutory credential is not invariably required. On that basis, the salary income was not to be clubbed in the assessee's total income under the proviso. en-us Mon, 15 Jun 1981 00:00:00 +0530 Wed, 05 Jan 2011 11:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60395 For purposes of the proviso to section 64(1)(ii) of the Income-tax Act, 1961, the expression "technical or professional qualification" was treated broadly enough to include relevant experience gained over years in a trade, where that experience is necessary to carry on the business and no statutory qualification is prescribed. A certificate from a competent authority confirming such experience may suffice; a formal degree, diploma, or other statutory credential is not invariably required. On that basis, the salary income was not to be clubbed in the assessee's total income under the proviso. Case-Laws Income Tax Mon, 15 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60395