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<h1>High Court rules on tax case involving partnership firm dissolution after partner's death</h1> The High Court of Madhya Pradesh ruled in favor of the assessee in a tax case involving the dissolution of a partnership firm due to the death of a ... Firm Assessment The High Court of Madhya Pradesh ruled in favor of the assessee in a tax case involving the dissolution of a partnership firm due to the death of a partner. The court upheld the decision to make two separate assessments for different periods, as per the proviso in section 187 of the Income-tax Act. The Tribunal's decision was deemed justified, and the reference was answered in favor of the assessee.
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