https://www.taxtmi.com/caselaws?id=24588 The High Court upheld the Tribunal's decision, ruling in favor of the assessee regarding the continuation of registration for a firm after a partner's death. The Court held that the firm was entitled to registration until the partner's death, as per the partnership deed clause and section 184(7) of the Income-tax Act, 1961. The judgment emphasized the precedence of a recent Supreme Court decision allowing registration to continue until a partner's death, overriding conflicting lower court rulings. Consequently, the reference was resolved in favor of the assessee, affirming the validity of registration until the date of the partner's death. en-us Thu, 04 Aug 1988 00:00:00 +0530 Thu, 21 Jan 2010 10:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24588 The High Court upheld the Tribunal's decision, ruling in favor of the assessee regarding the continuation of registration for a firm after a partner's death. The Court held that the firm was entitled to registration until the partner's death, as per the partnership deed clause and section 184(7) of the Income-tax Act, 1961. The judgment emphasized the precedence of a recent Supreme Court decision allowing registration to continue until a partner's death, overriding conflicting lower court rulings. Consequently, the reference was resolved in favor of the assessee, affirming the validity of registration until the date of the partner's death. Case-Laws Income Tax Thu, 04 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24588