1992 (1) TMI 42

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....this court for adjudication under section 256(1) of the Income-tax Act, 1961 (in short " the Act " ), by the Income-tax Appellate Tribunal, Cuttack Bench (in short " the Tribunal " ) : " (1) Whether, under the facts and circumstances of the case, the learned authorities below are correct in law in, including the salary income of the assessee in his hands in place of his wife? (2) Whether, un....

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....income was to be included in her hands. This contention was not accepted by the Assessing Officer who was of the view that the salary was earned because of professional knowledge and experience of the assessee and, therefore, the proviso to section 64(1)(ii) was applicable. In appeal, the Commissioner of Income-tax (Appeals), Orissa, affirmed the conclusion of the Assessing Officer holding that, e....

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.... to be included in the return of the spouse whose income was higher and, therefore, the income has been rightly assessed in the hands of the assessee. Unfortunately, the Tribunal did not consider the applicability of the proviso on which the departmental authorities based their conclusions. If the proviso has application, the question whether the Explanation 1 as amended with effect from April 1, ....