https://www.taxtmi.com/caselaws?id=5248 The Supreme Court held that the death of a partner did not result in the dissolution of the firm but constituted a change in its constitution, as per the partnership deed's terms. The Court upheld the firm's assessment as a registered firm up to the partner's death and as an unregistered firm thereafter. Separate assessments for periods before and after the partner's death were deemed necessary in cases where the firm was considered dissolved upon the partner's demise. The Court emphasized adherence to partnership deed terms and equitable application of tax provisions. en-us Tue, 10 Nov 1987 00:00:00 +0530 Tue, 14 Jun 2011 04:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5248 The Supreme Court held that the death of a partner did not result in the dissolution of the firm but constituted a change in its constitution, as per the partnership deed's terms. The Court upheld the firm's assessment as a registered firm up to the partner's death and as an unregistered firm thereafter. Separate assessments for periods before and after the partner's death were deemed necessary in cases where the firm was considered dissolved upon the partner's demise. The Court emphasized adherence to partnership deed terms and equitable application of tax provisions. Case-Laws Income Tax Tue, 10 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5248