Separate assessments arise where succession between unincorporated bodies occurs due to retirement or death, triggering successor-predecessor treatment. Separate assessments are required where one unincorporated body succeeds another due to retirement of all participants or death of a participant; the succeeding body is treated as the successor and the other as the predecessor, and assessments are made separately in accordance with successor-predecessor assessment procedure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Separate assessments arise where succession between unincorporated bodies occurs due to retirement or death, triggering successor-predecessor treatment.
Separate assessments are required where one unincorporated body succeeds another due to retirement of all participants or death of a participant; the succeeding body is treated as the successor and the other as the predecessor, and assessments are made separately in accordance with successor-predecessor assessment procedure.
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