1983 (12) TMI 22

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..... referred by the Income-tax Appellate Tribunal, Bangalore Bench, under s. 256(1) of the I.T. Act, 1961, for the opinion of this court: " Whether the Income-tax Appellate Tribunal is correct in deciding that technical or professional qualification involves a university degree in Engineering, Medicine or Law, etc., or membership of recognised professional societies like the Institute of Chartered .....

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..... and included the salary income from the firm in his assessment as individual. Being aggrieved by the said order, the assessee preferred an appeal before the AAC. The AAC dismissed the appeal and upheld the assessment. The assessee went up in further appeal before the Tribunal. The Tribunal noticed that the assessee did not possess any technical or professional qualification within the meanin .....

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..... pouse possessing technical or professional qualifications and such income should be solely attributable to the application of his or her technical or professional knowledge and experience. Section 64(1)(ii) is set out hereunder : " (1) In computing the total income of any individual, there shall be included all such income as arises directly or indirectly-.... (ii) to the spouse of such i .....

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..... rience. The requirement of technical or professional qualification is not general in terms. It must relate to the post which he or she occupies and, secondly, the salary or fees must be attributable to the application of his or her technical or professional knowledge. Both these conditions must be satisfied for excluding the salary drawn by an assessee in his/her assessment, and to assess it separ .....

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..... erred is not properly framed. The real question is whether the salary drawn by the assessee in the firm in which his wife is a partner and holds substantial interest, should be assessed in his hands or should be aggregated with the income of his spouse in her assessment. The question is, therefore, reframed as follows: " Whether, on the facts and in the circumstances of the case, the Tribuna .....

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