https://www.taxtmi.com/caselaws?id=67762 The Tribunal allowed the appeal, directing the ITO to complete separate assessments for the two periods. The judgment clarified that the old firm was dissolved after the death of a partner, and a new firm was formed with different partners and profit-sharing ratios. The decision emphasized the significance of partnership deeds and compliance with relevant laws, highlighting the dissolution of the old firm and the formation of a new one in such situations. en-us Fri, 14 Sep 1979 00:00:00 +0530 Mon, 14 Mar 2011 14:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67762 The Tribunal allowed the appeal, directing the ITO to complete separate assessments for the two periods. The judgment clarified that the old firm was dissolved after the death of a partner, and a new firm was formed with different partners and profit-sharing ratios. The decision emphasized the significance of partnership deeds and compliance with relevant laws, highlighting the dissolution of the old firm and the formation of a new one in such situations. Case-Laws Income Tax Fri, 14 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67762