2003 (9) TMI 54

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..... sked the assessee to explain why this salary should not be added to his income. The assessee replied that he was handicapped and disabled ex-serviceman and had to get 24 hours constant attendant to lookafter his day-to-day business activities. Instead of engaging any outsider, the assessee employed his wife who was said to be an efficient worker - Tribunal has found that the requirements of the pr .....

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..... The assessee was a war hero, who lost both his hands, in the 1971 war. He was given a Vijay Scooter Agency so that he could earn his livelihood. While framing the assessment, the Income-tax Officer noticed that the assessee had paid a salary of Rs. 1,200 per month to his wife, Smt. Lajja Kaul. The Income-tax Officer asked the assessee to explain why this salary should not be added to his income. T .....

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..... onal qualifications and the income is solely attributable to the application of his or her technical or professional knowledge and experience." In the present case, the Tribunal has found that the requirements of the proviso to clause (ii) of section 64(1) of the Act are satisfied. The wife of the assessee is M.A. in Economics. Hence we find no infirmity in the Tribunal's order. The question r .....

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