1999 (8) TMI 28

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.... of the IT Act, 1961, the Tribunal has referred the following question of law to this Court for opinion, at the instance of the Revenue : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that even income from profession or salary earned on employment is assessable in the hands of the members of the communion in the ratio of 50:50, notwithstan....

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....nal exertion. He rejected the assessee's claim that these items of income have to be assessed in the hands of the husband and wife in the ratio of 50:50. On appeal, the CIT(A) accepted the assessee's claim holding that since the assessee is governed by the Portuguese Civil Code, the income from salary and profession also formed an integral part of the communion and has to be assessed in the hands ....

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.... income so apportioned shah be included separately in the total income of the husband and of the wife. Salary and income will however, continue to be assessed in the hands of the spouse, who has actually earned it. Sec. 5A reads thus :--- "5A. Apportionment of income between spouses governed by Portuguese Civil Code.---(1) Where the husband and wife are governed by the system of community of pr....