https://www.taxtmi.com/caselaws?id=433743 The appeal for A.Y. 2007-08 was allowed, quashing the rectification order under Section 155. The appeal for A.Y. 2009-10 was dismissed, upholding the reopening of assessment under Section 148 and the addition under Section 5A. The Tribunal emphasized procedural correctness and the applicability of Section 5A in determining the income of spouses governed by the Portuguese Civil Code. en-us Mon, 30 Jan 2023 00:00:00 +0530 Tue, 07 Feb 2023 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433743 The appeal for A.Y. 2007-08 was allowed, quashing the rectification order under Section 155. The appeal for A.Y. 2009-10 was dismissed, upholding the reopening of assessment under Section 148 and the addition under Section 5A. The Tribunal emphasized procedural correctness and the applicability of Section 5A in determining the income of spouses governed by the Portuguese Civil Code. Case-Laws Income Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433743