9911796707
TMI Blog1999 (8) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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, notwithstanding the fact that such income is attributable to personal exertion being earned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of each of the spouses in the ratio of 50:50. The Tribunal following its own orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 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 property (known under the Portuguese Civil Code of 1860 as 'Communiao Dos Bens') in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be included in the total income of the spouse who has actually earned it." 4. However, since in the present matter, the statement of the case is not clear as to whether the income in this case is income from profession or income from salary, the matter is remitted to the Tribunal to decide afresh in accordance with the provisions contained in s. 5A of the IT Act, 1961. The reference is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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