https://www.taxtmi.com/caselaws?id=71642 Salary earned by a spouse married under the Portuguese Civil Code does not constitute communion property for income tax purposes; applying prior authoritative jurisprudence, salary retains the character of personal income and must be assessed in the individual earner's hands rather than being divided between spouses. The operative effect is that salary cannot be apportioned between husband and wife for assessment under the Income tax Act, and appeals or assessments seeking equal division of such salary should be rejected. en-us Fri, 23 Jul 1993 00:00:00 +0530 Tue, 26 Apr 2011 12:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71642 Salary earned by a spouse married under the Portuguese Civil Code does not constitute communion property for income tax purposes; applying prior authoritative jurisprudence, salary retains the character of personal income and must be assessed in the individual earner's hands rather than being divided between spouses. The operative effect is that salary cannot be apportioned between husband and wife for assessment under the Income tax Act, and appeals or assessments seeking equal division of such salary should be rejected. Case-Laws Income Tax Fri, 23 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71642