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2022 (6) TMI 182 - AT - Income TaxAddition being the income shared with the appellant's spouse by the application of section 5A of the income tax act 1961 as the appellant is governed by the Portuguese civil code - sharing of income between the husband and the spouse in view of benefit provided under section 5A - HELD THAT:- Admittedly, the appellant assessee originally belongs to the state of Kerala and migrated to Goa in 1979 for employment. It is also not under dispute that the appellant was not borne in Goa and nor his parents are borne in Goa. Thus, before coming to Goa, appellant did not have any connection of himself or his parents to the Portuguese territory. Therefore, as per the domicile certificate produced, the appellant can be said to a resident of Goa but he can't be said to be governed by Portuguese civil code. Since, the appellant's spouse was a Goan but she loses to be the member of the Portuguese territory, after marrying the appellant who is not the member of the Portuguese territory as rightly held by the Ld. CIT(A). In our view, the appellant can't avail the benefit of section 5A of the act. The Judgement of Hon'ble Bombay High Court, in the case of "Goa Salaries Taxpayers Association vs Union of India" [2000 (10) TMI 22 - BOMBAY HIGH COURT] is distinguishable on peculiar facts of the case as in the instant case the appellant was not governed by Portuguese civil code, rather the appellant's spouse though Goan but she loses to be the member of the Portuguese territory, after marrying the appellant who is not the member of the Portuguese territory. Thus, the benefit of the application of section 5A of the income tax act 1961, is not available to the appellant. Appeal of assessee dismissed.
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