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TMI Blog1981 (6) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee that she was able to achieve such a magnitude of turnover and profit only because the skill, knowledge and experience possessed by her husband who was employed by her to look after her interest and to whom a salary of Rs. 15,000 was paid in the years 1976-77 and 1977-78. In addition a bonus of Rs. 1,200 was paid. The ITO held that the amount of salary paid to the husband has to be included in the income of the assessee by reason of the provisions of s. 64(1)(ii) of the IT Act. According to the ITO the provisions of s. 64(1)(ii) would come into operation to the aid of the assessee only when the assessee's husband possessed technical or professional qualifications. Since he did not possess any technical or professional qualifications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no technical qualification prescribed under law for this business. If the highest statutory authority intimately connected with the regulation of this business certifies a particular possession to be in possession of the requisite qualification expertise it should be considered as technical qualification. It is against this order of the AAC that the present appeals are filed by the Revenue urging that mere possession of experience is not enough. In order that exceptions provided for under the proviso to s. 64(1)(ii) is not attracted, the assessee must also possess a technical or a professional qualification. In this regard qualification meant a certificate or a degree or a diploma issued by a competent authority. In the absence of techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be taken as qualification provided a competent authority certifies to that effect. In our opinion Coir Board is eminently suited and placed in the position of giving a requisite certificate which it had done in this case. In the context in which the above words appear do suggest to us that the qualification referred to therein cannot in all circumstances be a qualification obtained by grant of a certificate, degree or diploma by a legally statutory authority. As pointed out by Shri Rangamani in the case of tea business a Tea Taster is a person on whom and on whose expertise the entire success of the trade depends and is one of the very well paid and looked after employees of any tea industry, but there is no qualification prescribed for it. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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