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of <h1>Partnership firm retains registration despite partner's death, gross profit rate adjustment overturned.</h1> The ITAT DELHI-D ruled in favor of the assessee, a partnership firm, allowing continuation of registration until 11th August 1978 despite the death of a ... - The Appellate Tribunal ITAT DELHI-D ruled in favor of the assessee, a partnership firm, allowing continuation of registration until 11th August 1978 despite the death of a partner. The Tribunal also overturned the ITO's decision to increase the gross profit rate, stating that the assessee's disclosed profit margin of 6% was fair and deleted the additional Rs. 8,000.
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