https://www.taxtmi.com/caselaws?id=18223 Death of a partner was treated as potentially dissolving the firm unless the partnership deed contained a term preserving its continuance. The Court noted that the deed was not on record, so the legal effect of the partner's death could not be finally determined without examining that document. It stated that, absent such a clause, the firm would stand dissolved on death and the assessment for the relevant year would require two separate assessments, one for the pre-dissolution period and another for the post-dissolution period. The Tribunal's order was set aside and the matter remanded for fresh decision after considering the partnership deed. en-us Wed, 17 Apr 1996 00:00:00 +0530 Tue, 29 Sep 2009 15:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18223 Death of a partner was treated as potentially dissolving the firm unless the partnership deed contained a term preserving its continuance. The Court noted that the deed was not on record, so the legal effect of the partner's death could not be finally determined without examining that document. It stated that, absent such a clause, the firm would stand dissolved on death and the assessment for the relevant year would require two separate assessments, one for the pre-dissolution period and another for the post-dissolution period. The Tribunal's order was set aside and the matter remanded for fresh decision after considering the partnership deed. Case-Laws Income Tax Wed, 17 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18223