1984 (11) TMI 91

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....ioner (Appeals) excluding the remuneration received by the assessee's spouse from his total income. 2. The assessee is a director of Gohel Consultants & Engg. (P.) Ltd. His wife had received salary of Rs. 24,000 per annum from the said company for looking after the staff welfare and administrative matters. It is admitted that the assessee's spouse was a graduate and had gained experience in the....

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....ome of the assessee under section 64(1)(ii). 3. The revenue is in appeal to contend that any experience in the field cannot be treated as technical or professional qualification within the meaning of section 64(1)(ii) and relied on the decision of the Karnataka High Court in the case of CIT v. D. Rajagopal [1984] 41 CTR (Kar.) 5. On the other hand, relying on the same decision, it was contended....

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....the spouse of the assessee had gained experience in the same field and had been paid remuneration for the same work which she is doing for the assessee's company as she had been doing in the earlier public limited companies. It is quite clear on the facts of the case that the remuneration received by the assessee's spouse was entirely due to her own professional qualification and work and it had n....