https://www.taxtmi.com/caselaws?id=220841 The Commissioner (Appeals) set aside the tax demand against a partnership firm following a partner's death, emphasizing the need to determine the firm's status post the partner's demise. The absence of a partnership deed complicated the assessment of the firm's continuity, with the appellate authority questioning the legal heir's representation. The judgment underscores the importance of factual clarity and evidentiary support in resolving partnership dissolution issues post the partner's death, highlighting the significance of a partnership deed in ascertaining the firm's survival. en-us Wed, 11 Jul 2012 00:00:00 +0530 Sat, 18 Feb 2017 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220841 The Commissioner (Appeals) set aside the tax demand against a partnership firm following a partner's death, emphasizing the need to determine the firm's status post the partner's demise. The absence of a partnership deed complicated the assessment of the firm's continuity, with the appellate authority questioning the legal heir's representation. The judgment underscores the importance of factual clarity and evidentiary support in resolving partnership dissolution issues post the partner's death, highlighting the significance of a partnership deed in ascertaining the firm's survival. Case-Laws Service Tax Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220841