https://www.taxtmi.com/caselaws?id=13185 The court ruled in favor of the assessee against the Revenue regarding the interpretation of section 43B of the Income-tax Act, holding that unpaid liabilities towards employees' funds could not be disallowed. Additionally, the court agreed with the Tribunal's decision that the partnership was dissolved upon the death of a partner, despite the partnership deed clause suggesting otherwise. The court emphasized the application of section 188 of the Act in cases where partnership deed clauses do not address succession, ultimately ruling in favor of the Revenue against the assessee on this issue. en-us Wed, 27 Sep 2006 00:00:00 +0530 Wed, 27 May 2009 10:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13185 The court ruled in favor of the assessee against the Revenue regarding the interpretation of section 43B of the Income-tax Act, holding that unpaid liabilities towards employees' funds could not be disallowed. Additionally, the court agreed with the Tribunal's decision that the partnership was dissolved upon the death of a partner, despite the partnership deed clause suggesting otherwise. The court emphasized the application of section 188 of the Act in cases where partnership deed clauses do not address succession, ultimately ruling in favor of the Revenue against the assessee on this issue. Case-Laws Income Tax Wed, 27 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13185