COMMISSIONER OF INCOME TAX Vs. R BHARATHI

JUDGEMENT

(1.) THE question referred to us, at the instance of the Revenue is as to whether the salary paid to the husband of the assessee for the services rendered by him as a jeweller in the jewellery shop owned by her is required to be clubbed with the income of the assessee and the benefits of the proviso to Section 64(1)(ii) of the Income-tax Act, 1961, should be denied to the husband of the assessee. , In the statement of the case, it is stated that the Department had contended before the Tribunal that the experience of the husband of the assessee in the line of business in evaluating the jewellery could not be equated to the professional and technical qualifications referred to in the proviso to Section 64(1)(ii) of the Act and that the possession of professional knowledge and experience was not a substitute for the possession of technical qualifications. THE same contention has been advanced before us by learned counsel for the Revenue.

(2.) COUNSEL contended that Parliament has advisedly used the expression, "professional or technical qualifications" in the proviso to Section 64(1)(ii) of the Act and that unless one possesses professional or technical qualifications, mere application of his technical or professional knowledge and experience would not be sufficient to render his income immune from being clubbed with that of other spouse.

(3.) WHILE construing the provisions of a statute, due consideration should be given to the context in which it occurs, the object of the provision as also the fact that the statute is meant to be applied uniformly to all and is not meant to be applied to a few. The income of every spouse irrespective of his or her station in life, or whether he or she resides in a rural and urban area or whether his or her income is very substantial or barely above the non-taxable limit is meant to be regulated by Section 64(1) of the Act. The provision has to be so construed as to make it possible for all those subjected to that section to claim the benefits conferred by it to the extent to which they are eligible.