https://www.taxtmi.com/caselaws?id=423341 The Tribunal ruled against the appellant in a case concerning the application of section 5A of the Income Tax Act 1961 to apportion income between spouses governed by the Portuguese civil code. Despite the appellant's arguments for equal income sharing based on the civil code, the Tribunal held that the appellant did not qualify for section 5A benefits due to lacking a connection to the Portuguese territory. The decision emphasized the specific criteria required for income apportionment under the Act, affirming the addition of income shared with the spouse. en-us Wed, 18 May 2022 00:00:00 +0530 Fri, 03 Jun 2022 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423341 The Tribunal ruled against the appellant in a case concerning the application of section 5A of the Income Tax Act 1961 to apportion income between spouses governed by the Portuguese civil code. Despite the appellant's arguments for equal income sharing based on the civil code, the Tribunal held that the appellant did not qualify for section 5A benefits due to lacking a connection to the Portuguese territory. The decision emphasized the specific criteria required for income apportionment under the Act, affirming the addition of income shared with the spouse. Case-Laws Income Tax Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423341