1983 (12) TMI 22

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....ine or Law, etc., or membership of recognised professional societies like the Institute of Chartered Accountants, and that plain experience in any field in itself cannot be treated as a technical or professional qualification within the meaning of the proviso to section 64(1)(ii) of the Income-tax Act, 1961 ? " The assessee was getting salary as managing director of M/s. Gopal Films since 1964. His Wife, Smt. Indira, became a partner in the said firm in the year 1969. The assessee was paid salary as the managing director of the firm. The ITO included in the assessment of Sri D. Rajagopal, the husband, the salary which he was drawing as managing director. The assessee claimed that the salary received by him from the firm should be exclude....

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.... professional knowledge and experience. Section 64(1)(ii) is set out hereunder : " (1) In computing the total income of any individual, there shall 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 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 possesses technical or professional qualifications and the income is solely attributable to the application of his or her technical or professional knowledge and experience. " The proviso is an exception to....