https://www.taxtmi.com/caselaws?id=39183 The High Court held that under the Portuguese Civil Code, the husband and wife each have a definite and ascertainable share in the income from the house property. Therefore, the income should be assessed separately in equal shares in the hands of each spouse, not as a "body of individuals." The Commissioner was directed to pay the costs of the reference to the assessee. en-us Tue, 17 Dec 1974 00:00:00 +0530 Tue, 13 Apr 2010 15:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39183 The High Court held that under the Portuguese Civil Code, the husband and wife each have a definite and ascertainable share in the income from the house property. Therefore, the income should be assessed separately in equal shares in the hands of each spouse, not as a "body of individuals." The Commissioner was directed to pay the costs of the reference to the assessee. Case-Laws Income Tax Tue, 17 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39183