1981 (6) TMI 55

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..... 77 to 1978-79 for which the respective calendar years are the accounting years. These appeals are directed against the consolidated order of the AAC dt. 18th Oct., 1979 wherein he has excluded the income from salary of Sri J. Sundaram, husband of the assessee which was clubbed by the ITO under s. 64(1)(ii) of the IT Act, 1961. In the common ground taken by the Revenue it is urged that the AAC has .....

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..... milar to the facts in the present case are similar to the facts in the case of C.K. Nirmala, wherein the Tribunal Calcutta Bench 'C' (Camp at Trivandrum) in ITA Nos. 328 329 (Coch) of 1979 dt. 9th June, 1981 relating to asst. yrs. 1976-77 and 1977-78 has held that he expression 'technical or professional qualification' referred to in the proviso to s. 64(1)(ii) must also cover the experience gai .....

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