https://www.taxtmi.com/caselaws?id=61361 The Tribunal upheld the AAC's decision to exclude the salary income of a partner's husband from the assessee-firm's assessment for the years 1980-81 to 1982-83. The Tribunal emphasized the husband's technical expertise in pesticides and chemicals, supported by the Webster Dictionary's definition of "profession." Citing section 64(1)(ii) exceptions for spouses with technical professional knowledge, the Tribunal found no reason to interfere, distinguishing previous case laws where facts did not align. The husband's extensive experience led to the dismissal of Revenue's appeals, confirming the exclusion of his salary from clubbing provisions. en-us Thu, 22 May 1986 00:00:00 +0530 Wed, 12 Jan 2011 13:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61361 The Tribunal upheld the AAC's decision to exclude the salary income of a partner's husband from the assessee-firm's assessment for the years 1980-81 to 1982-83. The Tribunal emphasized the husband's technical expertise in pesticides and chemicals, supported by the Webster Dictionary's definition of "profession." Citing section 64(1)(ii) exceptions for spouses with technical professional knowledge, the Tribunal found no reason to interfere, distinguishing previous case laws where facts did not align. The husband's extensive experience led to the dismissal of Revenue's appeals, confirming the exclusion of his salary from clubbing provisions. Case-Laws Income Tax Thu, 22 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61361