https://www.taxtmi.com/caselaws?id=67324 The Tribunal allowed the appeals, emphasizing the succession of the new firm from the dissolved partnership and rejecting the Revenue's argument of a mere change in constitution. The judgment underscores the application of sections 187 and 188 of the IT Act, conflicting judicial interpretations, and the importance of following decisions favorable to the assessee in resolving such disputes. en-us Thu, 07 Feb 1980 00:00:00 +0530 Thu, 10 Mar 2011 10:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67324 The Tribunal allowed the appeals, emphasizing the succession of the new firm from the dissolved partnership and rejecting the Revenue's argument of a mere change in constitution. The judgment underscores the application of sections 187 and 188 of the IT Act, conflicting judicial interpretations, and the importance of following decisions favorable to the assessee in resolving such disputes. Case-Laws Income Tax Thu, 07 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67324