9911796707
TMI Blog2022 (6) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, as per the domicile certificate produced, the appellant can be said to a resident of Goa but he can't be said to be governed by Portuguese civil code. Since, the appellant's spouse was 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 as rightly held by the Ld. CIT(A). In our view, the appellant can't avail the benefit of section 5A of the act. The Judgement of Hon'ble Bombay High Court, in the case of Goa Salaries Taxpayers Association vs Union of India [ 2000 (10) TMI 22 - BOMBAY HIGH COURT] is distinguishable on peculiar facts of the case as in the instant case the appellant was not governed by Portuguese civil c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 spouses governed by Portuguese civil court where the husband and wife are governed by the system of community of property (known under the Portuguese civil court of 1860 in force in the state of Goa and in the union territories of the Dadra and Nagar Haveli and Daman and Diu) the income of the husband and of the wife under any head of income (other than under the head Salaries ) shall be apportioned equally between the husband and wife and the income so apportioned shall be included separately in the total income of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usband 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 Taxmann 936 (Bombay) wherein the Hon'ble Jurisdictional High Court, vide para 6, has observed as under: 6. In view of the Division Bench decision as cited above, practically an assessee who is domiciled in Goa and who opted for the Portuguese Civil Code became impossible to apply to principle of community of property in the matter of income-tax assessment and became disentitled to claim the benefit of sharing the income and of the assessment individually. They all became liable for assessment as a body of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides, 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 was not borne in Goa and nor his parents are borne in Goa. Thus, before coming to Goa, appellant did not have any connection of himself or his parents to the Portuguese territory. Therefore, as per the domicile certificate produced, the appellant can be said to a resident of Goa but he can't be said to be governed by Portuguese civil code. Since, the appellant's spouse was a Goan but she loses to be the member of the Portuguese territory, after marrying the appellant who is not the member of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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