1981 (5) TMI 36

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....oration Pvt. Ltd and B.S. Mills Ltd. was included by the ITO in assessee's total income under s. 64(1)(ii) the Commr (A) upheld the addition. In so doing he held that having regard to the educational qualifications of the lady and her back ground both before and after the marriage she could not be said to have technical or professional qualifications entitling the assessee to the benefit of the ex....

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....ment it is pointed out that a mere graduate in certain subjects of the wife would not entitle the assessee to the exemption. Professional qualifications included high academic qualification in specific disciplines which the lady did not possess in the present case. 4. That the lady had been a Director in these companies and received payments for the same has not been disputed by the Department ....

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....t the scope of professional qualifications so as not to include experience and expertise in specific lines other than the normally known ones. Management experience for which till now University Degree were not awarded in country certainly would constitute high professional qualifications which have been responsible for the success of may industries in our country. We see no reason to include the ....