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<h1>Amended section 187 applies in partnership firm's constitution change</h1> The High Court of Rajasthan held that the provisions of section 187(2) were not applicable in a partnership firm's change in constitution. The Court ... Assessment, Firm The High Court of Rajasthan ruled in Income-tax Reference No. 75 of 1983 that the provisions of section 187(2) were not applicable in a case involving a partnership firm's change in constitution. The Court held that the case was governed by the amended section 187 and deemed it a succession under section 188 of the Income-tax Act. The Tribunal's decision was upheld, and the reference was answered in favor of the assessee.
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