TaxTMI 
TaxTMI 
2022 (6) TMI 182
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....3,700/- being the income shared with the appellant's spouse Smt. Vishaya Abdulla by the application of section 5A of the income tax act 1961 as the appellant is governed by the Portuguese civil code. 2. The assessee has raised the following grounds of appeal: "1. The honorable CIT(A) confirmed the addition of Rs. 16,33,700/- made by the AO, being the income shared with the Appellant's spouse Smt. Vishaya Abdulla. 2. The above income was shared with his spouse by the application of Sec 5A of the Income Tax Act, 1961 as the appellant is governed by the Portuguese civil code." 3. At the outset, the learned counsel for the assessee submitted that as per section 5A of the income tax act 1961, the apportionment of income between the....
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....le certificate produced, the appellant can be a resident of Goa but he can't be said to be governed by Portuguese civil code. As the appellant's spouse is a 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. Hence, the appellant can't avail the benefit of section 5A of the act. Accordingly, of section 5A to the appellant is upheld. 5. The learned counsel argued on the issue of sharing of income between the husband and the spouse in view of benefit provided under section 5A of the act. He placed reliance on the Judgement of Hon'ble Bombay High Court, in the case of "Goa Salaries Taxpayers Association vs Union of India", [2003] 129 T....
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....ble amendments in the Income-tax Act to ensure that, excepting for salaries, any other income arising to the citizens governed by the system of community of property in Goa, will be divided equally and assessed separately in the hands of the husband and the wife." 6. Per Contra, the learned DR supported the impugned order. He contended that the assessee is not governed by Portuguese Civil Law and the judgement of the Hon'ble Bombay High Court is no help to the assessee. 7. We have heard both the sides, perused the material on record and the Judgement cited before us. Admittedly, the appellant assessee originally belongs to the state of Kerala and migrated to Goa in 1979 for employment. It is also not under dispute that the appellant w....