9911796707
TMI Blog1989 (8) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... s reference under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion.: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the remuneration paid to Shri Shrenik Kumar, the husband of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firm, that the payment of salary to the husband of the assessee was in consideration of services rendered by him and that the amount of salary paid to him could not be included in the income of the assessee. In this view of the matter, the Appellate Assistant Commissioner allowed the appeal. The Revenue thereupon preferred an appeal before the Tribunal, which was dismissed. Aggrieved by the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of the spouse of the assessee could not be clubbed with the income of the assessee. The words "technical or professional qualifications" occurring in the aforesaid proviso cannot be construed to mean obtaining a degree or diploma from a recognised body. In this connection, the following observations of the Andhra Pradesh High Court in Batta Kalyani v. CIT [1985] 154 ITR 59, 62 are pertinent: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or professional knowledge and the income is solely attributable to the application of such technical or professional knowledge and experience, the requirement for the application of the proviso is satisfied, although the person concerned may not possess any qualification issued by a recognised body. In our opinion, the Tribunal erred in coming to the conclusion that unless recognised body conferr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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