Section 5A: Income Division vs. Asset Division under Portuguese Law

Smt. Sunita Purushottam Virgincar Vs ITO (Bombay At Goa High Court)

In Smt. Sunita Purushottam Virgincar Vs ITO, the Bombay High Court addressed the issue of a tax order and reopening notice issued against Smt. Virgincar. The petitioner challenged the order dated 16.07.2021, arguing that it was flawed due to jurisdictional errors. The primary contention was that the Revenue’s rejection of her explanation based on Section 5A of the Income Tax Act was incorrect. This section pertains to the division of income between spouses under the Portuguese Civil Code, whi

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