Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Change in constitution of firm: assessment is made on the firm as constituted at the time of assessment. 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.
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.
Change in constitution of firm: assessment is made on the firm as constituted at the time of assessment.
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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