Addition being the income shared with the appellant's spouse - ...

Appellant's Spouse Loses Portuguese Civil Code Status After Marriage; Section 5A of Income Tax Act 1961 Not Applicable.

June 4, 2022

Case Laws Income Tax AT

Addition being the income shared with the appellant's spouse - section 5A - Portuguese civil code - 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. - AT

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Addition being the income shared with the appellant's spouse - ...

Appellant's Spouse Loses Portuguese Civil Code Status After Marriage; Section 5A of Income Tax Act 1961 Not Applicable.

June 4, 2022

Case Laws Income Tax AT

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