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TMI Blog1986 (5) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ed but had decade long experience in the pesticides and chemicals and working as Laison Officer in which the assessee was a partner. 3. When the matter came before the AAC, he accepted the contention of the assessee an very detailed and well-reasoned order attacking which the ld. departmental representative submitted that firstly Nagpal was not qualified or professionally trained and secondly there is a difference between profession and business and he relied on a number of decisions viz., CIT vs. K.K. Shah (1982) 28 CTR (Guj) 126 : (1982) 135 ITR 146 (Guj), Davandra Surti reported in AIR 1969 (SC)-63, Batta Kalyani vs. CIT (1985) 46 CTR (AP) 45 : (1985) 154 ITR 39 (AP) and CIT vs. D. Rajagopal (1984) 41 CTR (Kar) 5 : (1985) 154 ITR 375 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad Ray vs. ITO (1981) 22 CTR (SC) 157 : (1981) 129 ITR 295 (SC) in which their Lordships adjudicated the matter in the following words: "The expression "business" does not necessarily mean trade or manufacture only, it is being used as including within its scope professions, vocations and callings for a fairly long time. The word "business" is one of wide import and it means an activity carried on continuously and systematically by a person by the application of his labour and skill with a view to earning an income." This finding of the Supreme Court is good enough to adjudicate the matter against the Revenue but we shall be failing in our duty in case we do not deal with the case law cited by the ld. Departmental representative. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only a graduate and did not possess any technical qualification within the meaning of provisions of s. 64(1)(ii), therefore, his salary was included in the hands of the wife. In the instant case husband of the assessee is a specialist by experience of over thirty years and as such his salary was rightly excluded by the AAC. We are also in agreement with the definition given in the Webster Dictionary with which the AAC has very ably dealt in his order and making any observation will lead to the same conclusion arrived at by the AAC for granting relief to the assessee. In the light of above discussion, action of the AAC is hereby confirmed. 6. In the result, all the three appeals of the Revenue are dismissed. - - TaxTMI - TMITax - Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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