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          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>Change in constitution of firm: assessment is made on the firm as constituted at the time of assessment.</h1> Section 187 requires that assessments under sections 143 or 144 be made on the firm as constituted at the time of assessment. A change in constitution is defined as (a) cessation or admission of partners with some original partners remaining, or (b) continuation of all partners with changes in their respective shares; the admission/cessation rule does not apply where the firm is dissolved on the death of a partner.

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