https://www.taxtmi.com/caselaws?id=168709 Where a partner died and the trustees or legal representatives entered the business under the partnership arrangement and will, the existing firm was not treated as continuing unchanged for income-tax registration purposes. The partnership deed protected the business from automatic dissolution, but the will left the trustees discretion whether to continue the business and on what terms, so the post-death arrangement was regarded as a new partnership formed by their election. On that basis, renewal of registration was refused because the application did not support the original firm in the manner required, and fresh registration also failed because the new partnership was not the one embodied in the original deed. en-us Fri, 12 Jun 1942 00:00:00 +0530 Mon, 23 Mar 2015 18:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168709 Where a partner died and the trustees or legal representatives entered the business under the partnership arrangement and will, the existing firm was not treated as continuing unchanged for income-tax registration purposes. The partnership deed protected the business from automatic dissolution, but the will left the trustees discretion whether to continue the business and on what terms, so the post-death arrangement was regarded as a new partnership formed by their election. On that basis, renewal of registration was refused because the application did not support the original firm in the manner required, and fresh registration also failed because the new partnership was not the one embodied in the original deed. Case-Laws Income Tax Fri, 12 Jun 1942 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168709