https://www.taxtmi.com/caselaws?id=17517 The Supreme Court overruled the Allahabad High Court decision, stating that the death of a partner does not dissolve the firm but results in a change in the firm's constitution. The correct approach post a partner's death involves seeking registration, executing a new partnership deed, and applying for registration of that deed. The High Court found the Tribunal's decision incorrect and ruled in favor of the Revenue, clarifying the process for firm continuation and registration after a partner's death. en-us Mon, 26 Feb 1996 00:00:00 +0530 Wed, 23 Sep 2009 10:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17517 The Supreme Court overruled the Allahabad High Court decision, stating that the death of a partner does not dissolve the firm but results in a change in the firm's constitution. The correct approach post a partner's death involves seeking registration, executing a new partnership deed, and applying for registration of that deed. The High Court found the Tribunal's decision incorrect and ruled in favor of the Revenue, clarifying the process for firm continuation and registration after a partner's death. Case-Laws Income Tax Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17517