1984 (11) TMI 91 - AT - Income Tax

Summary

The appeal by the revenue was against the exclusion of the remuneration received by the assessee's spouse from his total income. The ITAT Bangalore confirmed the decision of the Commissioner (Appeals) stating that the spouse's remuneration was due to her own professional qualification and work, not because she was the spouse of the assessee. The remuneration was considered genuine and not added to the total income of the assessee. The appeal was dismissed. (Case citation: 1984 (11) TMI 91 - ITAT BANGALORE)