https://www.taxtmi.com/caselaws?id=58473 The Tribunal upheld the AAC's decision in four appeals, affirming separate assessments for spouses under the Portuguese Civil Code and individual exemptions under the Wealth Tax Act. The assessee and her husband were granted separate exemptions, contrary to the department's contention for joint assessment. The Tribunal relied on prior decisions, including Vasudevarao Dempo and P.G. Bhende, establishing the precedence for separate assessments and individual exemptions for spouses in such cases. en-us Fri, 14 Jan 1983 00:00:00 +0530 Mon, 20 Dec 2010 11:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58473 The Tribunal upheld the AAC's decision in four appeals, affirming separate assessments for spouses under the Portuguese Civil Code and individual exemptions under the Wealth Tax Act. The assessee and her husband were granted separate exemptions, contrary to the department's contention for joint assessment. The Tribunal relied on prior decisions, including Vasudevarao Dempo and P.G. Bhende, establishing the precedence for separate assessments and individual exemptions for spouses in such cases. Case-Laws Wealth-tax Fri, 14 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58473