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<h1>High Court upholds Tribunal decision on firm assessment post partner's death</h1> The High Court of Madhya Pradesh upheld the Appellate Tribunal's decision on the assessment of a firm post the death of a partner. It was held that there ... Firm The High Court of Madhya Pradesh upheld the decision of the Appellate Tribunal regarding the assessment of a firm after the death of a partner. The Tribunal determined that there was only a change in the firm's constitution, not a dissolution, and therefore, only one assessment was required for the entire accounting year. The court agreed with this interpretation based on relevant provisions of the Income-tax Act. The Tribunal's decision was deemed justified, and all questions referred for decision were answered accordingly.
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