2007 (3) TMI 224

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....7 of 2005: The Revenue seeks the framing of four substantial questions of law. We are of the view that two of the questions raised are substantial questions of law but two are not. The first question urged is that the assessee ought to be taxed under section 28(iv) of the Income-tax Act, 1961, on account of perquisite benefits such as a house provided to him by the company, servants, chauffe....

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....s for consideration is with regard to the salary payment of Rs. 60,000 to the wife of the assessee. According to the Assessing Officer, the wife of the assessee was not entitled to this amount but the appellate authorities found that she was a qualified professional who was looking after the running of Children Welfare Scheme for a long time. She had long experience and, therefore, her income coul....