https://www.taxtmi.com/caselaws?id=19870 On the death of a partner, dissolution of the firm ordinarily follows unless there is a contract to the contrary, and the earlier view treating the event as a mere change in constitution under the Income-tax Act was rejected. On the facts, admission of the deceased partner's widow supported dissolution, and the firm's entitlement to registration for the relevant post-dissolution period was upheld despite the absence of Forms 11 and 11A. The reference was answered in favour of the assessee, and the Revenue's challenge failed on both issues. en-us Mon, 18 Jul 1994 00:00:00 +0530 Tue, 10 Nov 2009 13:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19870 On the death of a partner, dissolution of the firm ordinarily follows unless there is a contract to the contrary, and the earlier view treating the event as a mere change in constitution under the Income-tax Act was rejected. On the facts, admission of the deceased partner's widow supported dissolution, and the firm's entitlement to registration for the relevant post-dissolution period was upheld despite the absence of Forms 11 and 11A. The reference was answered in favour of the assessee, and the Revenue's challenge failed on both issues. Case-Laws Income Tax Mon, 18 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19870