1981 (6) TMI 55 - AT - Income Tax

Summary

The appeals by the Revenue were dismissed by the Appellate Tribunal ITAT CALCUTTA-C. The appeals related to asst. yrs. 1976-77 to 1978-79. The Tribunal upheld the order of the AAC, excluding the income from the salary of the assessee's husband under s. 64(1)(ii) of the IT Act, 1961. The Tribunal found that the proviso to s. 64(1)(ii) applied in this case, similar to a previous case involving technical or professional qualification.