9911796707
TMI Blog1985 (2) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... d salary is excludible from such inclusion under the proviso to the said section. The case of the assessee was that his wife was acting as the manager of the Indane business while the assessee was looking after the work relating to the Bank, attending other office work and the matters generally connected with the places outside its business premises. The manager was solely in charge of the business premises, the godown where the Indane Gas is stored and running the business of storing and supplying the gas cylinders to the consumers as well as getting the ovens repaired as and when needed by the consumers. He further stated that the Indian Oil Co. does not allow any person to act as a distributor of the Indane Gas unless he has undergone th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITD 774 (Bom.) wherein the Special Bench of the Tribunal has held that even steno-typists can be held to possess technical skill. Hence, he urged that the manager who was trained in handling the dangerous gas certainly possessed technical qualifications. The salary paid was only Rs. 700 per month which cannot be said to be high because it is not possible to get any manager with such qualifications and experience as the wife of the assessee for a smaller salary. Shri H. Lal, the learned representative for the department, on the other hand, supported the order of the AAC. He pointed out that similar claims of the assessee had been disallowed in the assessment years 1976-77 and 1977-78 and the assessee did not file any appeal. As the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be carefully taken out and installed properly at the premises of the consumers. Further, one should have the technical skill to repair the domestic and commercial ovens used by the customers. These are technical qualifications and experience. The manager of the assessee has acquired these trainings and qualifications as is evident from the certificate dated 26-8-1974. Since that day, she had acquired further experience till the previous year under consideration. It is not for the ITO to say that the assessee himself should have done both the indoor and outdoor work of the assessee's business. The manner in which the business is to be carried on lies within the sole discretion of the assessee himself. Even managing a fairly large business is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
