TMI Blog2023 (3) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof that and the remaining provisions of the Act shall apply accordingly. Therefore, apply the age old principle generilia specialibus non derogant i.e., the other general provisions of the Act in other chapters must make way for the same for all intents and purposes. A perusal of section 198 of the Act that all TDS amounts deducted under Chapter XVII of the Act, are indeed deemed as income received of the concerned assessee - we wish to reiterate here that the legislative expression assessee herein must be read as the spouses assessees in light of section 5A of the Act and therefore, such TDS amount has to be consequentially apportioned going by scheme of the Act. The assessee s instant arguments seeking entire TDS credit in his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... patently against law, contrary to the facts on record, unjust, erroneous and passed with complete non application of mind. The same merits to be quashed on this ground alone. 2. The learned CIT (Appeals) - 12, Bengaluru was not justified in not giving credit of the TDS as available in the form 26 AS. 3. The learned CIT (Appeals) - 12, Bengaluru erred in considering the fact that the appellant is governed by the system of community of property under the Portuguese Civil Code of 1867 which is in force in the State of Goa. 4. The learned CIT (Appeals)- 12, Bengaluru erred in considering the fact that the appellant apportioned half of the income earned by the appellant with his spouse Mrs. Pranavi Prasad Naik (PAN :AWZPN7487M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xt invited my attention to the CIT(A) s detailed discussion in issue as follows : 5. It is noted during the course of hearing that the most clinching admitted fact herein is that the assessee is indeed governed by the Portuguese Civil Code and, therefore, he is covered under the application of the special provision i.e. section 5A of the Act wherein any income arising under the specified heads of income [other than the head salaries] has to be apportioned between the spouse(s) to the extent of 50% each. The legislature had inserted this special provision vide Finance Act 1994 with retrospective effect from 01.04.1963. This followed the CBDT s circular No.684 dated 10.06.1994 making it clear that both the spouses cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Chapter XVII of the Act, are indeed deemed as income received of the concerned assessee. I wish to reiterate here that the legislative expression assessee herein must be read as the spouses assessees in light of section 5A of the Act and therefore, such TDS amount has to be consequentially apportioned going by scheme of the Act. The assessee s instant arguments seeking entire TDS credit in his hands stand rejected therefore. 7.1. Learned counsel lastly stated that Rule 37BA in Income Tax Rules does not provide for such an apportionment for the purpose of claiming TDS credit and, therefore, the assessee husband herein has rightly raised the claim of entire TDS credit. There is hardly any merit in the assessee s contentions as Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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