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TMI Blog1981 (1) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... ssional qualifications and the income was solely attributable to the application of her technical or professional knowledge and experience. 3. The ITO was of the view that the wife of the assessee was not having professional or technical qualifications and as such the payment of salary to her was hit under section 64(1)(ii). Consequently, the ITO disallowed the claim. 4. The learned AAC found that the wife of the assessee was only a matriculate and salary was paid to her for writing books of account. According to him, the wife of the assessee might have done clerical work but that does not entitle her to receive salary from her husband. So, he agreed that the finding of the ITO is correct. 5. Before the Tribunal, the learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account would come within the provisions of section 64(1)(ii), which states that nothing in this clause shall apply in relation to any income arising to the spouse where the spouse possesses technical or professional qualifications and the income is solely attributable to the application of his or her technical or professional knowledge and experience. If on the facts of the case, it is held that the wife of the assessee was possessing technical or professional qualifications, the claim of the assessee will be allowable. 8. The word "technical" implies some practical knowledge of mechanical or scientific subjects or relating to any particular subject. In this connection, Webster's Third New International Dictionary (2nd edn., page 2140) re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A profession means any vocation or occupation by which a person earns his living. However, it involves, in my opinion, the exercise of intellectual skill or of manual skill as controlled by intellectual skill. The cases of chartered accountants, doctors, singers, etc., would certainly come within the ambit of the aforesaid words. In fact, the Supreme Court had occasion to discuss the word "profession" under the Expenditure Tax Act in the case of a politician and it was held that "politics" is a "profession"---CET v. P.V.G. Raju [1975] 101 ITR 465 (SC). In my opinion, even a stenographer's job cannot be said to be a mere mechanical job as some intellectual skill is required. A typist can sit outside an office and earn income from typing for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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