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2003 (9) TMI 54 - ALLAHABAD HIGH COURT"Whether, Tribunal was, in law, justified in holding that the payment of salary to the assessee's wife, was not covered by the provisions of section 64(1)(ii)?" - While framing the assessment, the ITO noticed that the assessee had paid a salary to his wife. The ITO asked 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 proviso to clause (ii) of section 64(1) of the Act are satisfied – Thus Tribunal was justified in holding that the payment of salary to the assessee's wife was not covered by the provisions of section 64(1)(ii)
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