1979 (1) TMI 155

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....d bonus of Rs. 18,000 from the aforesaid firm. The ITO examined the case from the angle of the applicability of s. 64 (1) (ii). The assessee's husband, Shri Ranganathan was working as a manager in the partnership firm which was doing business in textiles. The ITO stated that the husband no doubt had three years' experience as manager in a textile firm but experience was different from "qualification" and as such the case would not fall with in the proviso to s. 64 (1) (ii). He therefore included in the hands of the assessee the amount of Rs. 18,000. 2. The assessee appealed to the AAC. The AAC set out the circumstances in which Shri Ranganathan came to be employed in the firm of which his wife was a partner. With reference to the facts a....

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....person fit for a particular kind of job or employment. To be a manager of a textile-shop requires no educational qualification from a University and technical knowledge could be acquired by otherwise. The AAC stated that it was well known that skilled worker in a factory could do work as efficiently as engineers who are qualified theoretically and practically experience was even more educative than mere theoretical knowledge. He agreed with the assessee that the proviso was attracted and directed exclusion of the amount of Rs. 18,000. 5. The learned Departmental Representative in appeal referred us to the provisions of s. 64 (1) (ii) which reads as under: "64. Income of individual to include income of spouse, minor child etc. (1) In c....

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....equired to be performed by a firm in the carrying on of its business. Where there are jobs there are bound to be employees and the requirements of s. 64 (1) (ii) have to be interpreted with reference to the nature of the job to be performed by the particular employee. The word " qualification " in the Concise Oxford Dictionary has the meaning: "Quality fitting person or thing (for post etc.) condition that must be fulfilled before right can be acquired or office held." In short, "qualification" is that something which makes a person eligible to do a job,. It is the necessary equipment which he should possess for taking up a job. The equipment he possess can on occasions differ from mere experience which a person may have to academic q....