https://www.taxtmi.com/caselaws?id=18028 On the death of a partner, where the partnership deed contains no clause for continuance of the firm, the firm is treated as dissolved and a new firm comes into existence with the surviving and newly inducted partners. In that situation, the case falls within succession of one firm by another under section 188 of the Income-tax Act, 1961, rather than a mere change in constitution under section 187. The income of the two periods cannot be clubbed, and separate assessments are required. en-us Wed, 11 Dec 1996 00:00:00 +0530 Sat, 26 Sep 2009 12:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18028 On the death of a partner, where the partnership deed contains no clause for continuance of the firm, the firm is treated as dissolved and a new firm comes into existence with the surviving and newly inducted partners. In that situation, the case falls within succession of one firm by another under section 188 of the Income-tax Act, 1961, rather than a mere change in constitution under section 187. The income of the two periods cannot be clubbed, and separate assessments are required. Case-Laws Income Tax Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18028