We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Joint and several liability: partners remain liable for firm tax obligations until retirement intimation is received. Where a firm is liable to pay tax, interest or penalty under the Act, the firm and each partner are joint and several liable for such payment. A retiring partner remains liable for tax, interest or penalty up to the date of retirement and the firm or the partner must intimate the retirement in writing to the Commissioner; until such intimation is received the retiring partner's liability continues.
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.
<h1>Joint and several liability: partners remain liable for firm tax obligations until retirement intimation is received.</h1> Where a firm is liable to pay tax, interest or penalty under the Act, the firm and each partner are joint and several liable for such payment. A retiring partner remains liable for tax, interest or penalty up to the date of retirement and the firm or the partner must intimate the retirement in writing to the Commissioner; until such intimation is received the retiring partner's liability continues.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
