1981 (6) TMI 55

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..... mon point. The appeals relate to asst. yrs. 1976-77 to 1978-79 for which the respective calendar years are the accounting years. These appeals are directed against the consolidated order of the AAC dt. 18th Oct., 1979 wherein he has excluded the income from salary of Sri J. Sundaram, husband of the assessee which was clubbed by the ITO under s. 64(1)(ii) of the IT Act, 1961. In the common ground t .....

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..... view that the facts in the present case are similar to the facts in the present case are similar to the facts in the case of C.K. Nirmala, wherein the Tribunal Calcutta Bench 'C' (Camp at Trivandrum) in ITA Nos. 328 & 329 (Coch) of 1979 dt. 9th June, 1981 relating to asst. yrs. 1976-77 and 1977-78 has held that he expression 'technical or professional qualification' referred to in the proviso to .....

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