COMMISSIONER OF INCOME TAX Vs. I.P. CHAUDHARI

JUDGEMENT

(1.) The following two questions are referred by the Tribunal in compliance with the directions of this Court contained in orders dated July 8, 1991 under Section 256(2) of the Act:

(2.) Whether the hon'ble Income-tax Appellate Tribunal was right in law in deleting the salary income of Rs. 36,000 of the Assessee's wife clubbed with the income of the Assessee under the provisions of Section 64(1) (ii) of the Income-tax Act, when the Assessee's wife had received this salary for not her technical or professional qualification but because of her husband being a director of the company ?

(3.) Coming to the first question, it has arisen out of the following facts.