https://www.taxtmi.com/caselaws?id=19773 The High Court of BOMBAY addressed the validity of income tax assessment on a disrupted body of individuals following the death of a member. The court ruled in favor of the assessee, stating that the assessment on the dissolved body of individuals was invalid due to the unique application of the Portuguese Civil Code to husband and wife relationships. The court highlighted the insertion of section 5A in the Income-tax Act, 1961, mandating equal income apportionment between spouses governed by the Portuguese Civil Code. The matter was remitted back to the Tribunal for reconsideration in line with section 5A, ultimately disposing of the reference without costs. en-us Tue, 22 Nov 1994 00:00:00 +0530 Mon, 09 Nov 2009 14:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19773 The High Court of BOMBAY addressed the validity of income tax assessment on a disrupted body of individuals following the death of a member. The court ruled in favor of the assessee, stating that the assessment on the dissolved body of individuals was invalid due to the unique application of the Portuguese Civil Code to husband and wife relationships. The court highlighted the insertion of section 5A in the Income-tax Act, 1961, mandating equal income apportionment between spouses governed by the Portuguese Civil Code. The matter was remitted back to the Tribunal for reconsideration in line with section 5A, ultimately disposing of the reference without costs. Case-Laws Income Tax Tue, 22 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19773