https://www.taxtmi.com/caselaws?id=24862 A partnership firm's dissolution on the death of a partner and the need for separate assessments before and after death were examined under sections 187 and 188 of the Income-tax Act, 1961. Applying the retrospective proviso inserted to section 187(2) by the Taxation Laws (Amendment) Act, 1984, the facts fell outside section 187 and constituted succession under section 188. The firm's business was therefore required to be assessed separately for the two periods within the year, before and after the partner's death. en-us Mon, 27 Jul 1987 00:00:00 +0530 Fri, 22 Jan 2010 18:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24862 A partnership firm's dissolution on the death of a partner and the need for separate assessments before and after death were examined under sections 187 and 188 of the Income-tax Act, 1961. Applying the retrospective proviso inserted to section 187(2) by the Taxation Laws (Amendment) Act, 1984, the facts fell outside section 187 and constituted succession under section 188. The firm's business was therefore required to be assessed separately for the two periods within the year, before and after the partner's death. Case-Laws Income Tax Mon, 27 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24862