https://www.taxtmi.com/highlights?id=63876 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 en-us Sat, 04 Jun 2022 16:55:48 +0530 Sat, 04 Jun 2022 16:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63876 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 Highlights Income Tax Sat, 04 Jun 2022 16:55:48 +0530 https://www.taxtmi.com/highlights?id=63876