https://www.taxtmi.com/caselaws?id=71117 The Appellate Tribunal allowed the appeal, directing the continuation of firm registration until the dissolution of the original partnership following the death of a partner. It emphasized the distinction between dissolution and change in the firm's constitution, ruling that the formation of a new partnership after the partner's death required ongoing registration under the Income Tax Act. The Tribunal rejected the need for a fresh registration, aligning with the view that the situation constituted a case of succession rather than a mere change in the firm's composition. en-us Wed, 16 Mar 1977 00:00:00 +0530 Thu, 21 Apr 2011 14:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71117 The Appellate Tribunal allowed the appeal, directing the continuation of firm registration until the dissolution of the original partnership following the death of a partner. It emphasized the distinction between dissolution and change in the firm's constitution, ruling that the formation of a new partnership after the partner's death required ongoing registration under the Income Tax Act. The Tribunal rejected the need for a fresh registration, aligning with the view that the situation constituted a case of succession rather than a mere change in the firm's composition. Case-Laws Income Tax Wed, 16 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71117