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        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.

        <h1>Firm dissolution upon partner retirement confirmed; separate assessments needed. Reference application dismissed.</h1> The Supreme Court confirmed the Appellate Tribunal's ruling that the retirement of a partner resulted in firm dissolution rather than a change in ... - The CIT requested the Tribunal to refer a question of law regarding the assessment of a firm after one partner retired. The Tribunal held that it was a case of firm dissolution, not a change in constitution, and assessments should be separate. The Supreme Court ruling confirmed this interpretation. The reference application was dismissed. (Case: Appellate Tribunal ITAT BOMBAY-B, Citation: 1981 (10) TMI 53 - ITAT BOMBAY-B)

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