Salary to wife cannot be allowed for mere possession of knowledge if the same is not been applied

HIGH COURT OF HIMACHAL PRADESH Yashwant Chhajta Versus Deputy Commissioner of Income-tax IT Appeal Nos. 66 & 67 of 2008 December 28, 2012 ORDER Rajiv Sharma, J. Since common questions of law and facts are involved in both these Appeals, the same were taken up together for hearing and are being disposed of by a common judgment. 2. Essential facts necessary for the adjudication of these appeals are that the appellant-assessee (hereinafter referred to as the “assessee” for convenience sake) is engaged in the business of civil construction. He had claimed deductio...