https://www.taxtmi.com/caselaws?id=183221 The High Court ruled in favor of the assessee on all issues. It was determined that two separate assessments should be made for two different periods due to the dissolution of the firm upon the death of a partner, not a mere change in constitution. Additionally, full depreciation was allowed to the firm for the second period without apportionment, as no claim was made for the first period. The court upheld the decisions of the Tribunal and AAC, affirming the assessee's position in the case. en-us Wed, 02 Jul 1997 00:00:00 +0530 Wed, 01 Jun 2016 18:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183221 The High Court ruled in favor of the assessee on all issues. It was determined that two separate assessments should be made for two different periods due to the dissolution of the firm upon the death of a partner, not a mere change in constitution. Additionally, full depreciation was allowed to the firm for the second period without apportionment, as no claim was made for the first period. The court upheld the decisions of the Tribunal and AAC, affirming the assessee's position in the case. Case-Laws Income Tax Wed, 02 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183221