https://www.taxtmi.com/caselaws?id=18713 The High Court upheld the Tribunal's decision for two separate assessments, ruling that the firm ceased to exist after a partner's death, leading to the formation of a new firm. The Court rejected the Revenue's argument of a mere change in constitution, emphasizing the distinct entities for the two periods in question. The case records were directed to be sent back to the Appellate Tribunal for further action in accordance with the High Court's decision. en-us Thu, 16 Nov 1995 00:00:00 +0530 Sat, 31 Oct 2009 15:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18713 The High Court upheld the Tribunal's decision for two separate assessments, ruling that the firm ceased to exist after a partner's death, leading to the formation of a new firm. The Court rejected the Revenue's argument of a mere change in constitution, emphasizing the distinct entities for the two periods in question. The case records were directed to be sent back to the Appellate Tribunal for further action in accordance with the High Court's decision. Case-Laws Income Tax Thu, 16 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18713