2003 (9) TMI 54

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....owing question has been referred to us for our opinion: "Whether, on the facts and in the circumstances of the case, the learned Tribunal was, in law, justified in holding that the payment of salary to the assessee's wife, Smt. Lajja Kaul, was not covered by the provisions of section 64(1)(ii) of the Income-tax Act, 1961?" The assessee is an individual and the relevant assessment years are 1....

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....hall be included all such income as arises directly or indirectly,-... (ii) to the spouse of such individual by way of salary, commission, fees or any other form of remuneration whether in cash or in kind from a concern in which such individual has a substantial interest: Provided that nothing in this clause shall apply in relation to any income arising to the spouse where the spouse possess....