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<h1>Court allows separate assessments for assessee-firm post constitution change. Revenue's argument dismissed.</h1> The High Court of Rajasthan ruled in favor of the assessee, holding that two assessments should be conducted for the relevant assessment year following a ... Assessment, Firm The High Court of Rajasthan ruled in favor of the assessee, stating that two assessments should be made for the relevant assessment year due to a change in the constitution of the assessee-firm. The decision was based on a recent Supreme Court ruling and rejected the Revenue's contention.
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