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2013 (1) TMI 483 - HC - Income TaxDeduction on account of salary paid to wife - disallowance u/s 61 (1) (ii) - assessee engaged in the business of civil construction - Held that:- As noticed the assessee’s wife though was in possession of technical qualification but the assessee was required to prove conclusively that his wife Smt. Nanda Chhajta was in fact looking after plans for execution work and was taking administrative decisions. The assessee cannot be given benefit merely on the ground that the deduction has been allowed to the assessment years 2001-2002 and 2002-2003. The order passed by the ITAT is reasoned and the proviso to section (64 )(1) (ii) have been correctly appreciated. See Ashaben Rohitbhai And Others Versus Commissioner Of Income-Tax [1998 (6) TMI 63 - GUJARAT HIGH COURT]. - Decided against assessee.
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