https://www.taxtmi.com/caselaws?id=25403 The High Court ruled that in a case involving the dissolution of a firm due to the death of a partner and the subsequent formation of a new partnership with the deceased partner's widow, two separate income tax assessments for the periods before and after the partner's death were necessary. The court upheld the decision that the firm had dissolved on the partner's death and a new firm was formed, requiring distinct assessments for each period. The judgment was based on established legal principles and past rulings, with each party responsible for their own costs. en-us Fri, 10 Apr 1987 00:00:00 +0530 Thu, 28 Jan 2010 13:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25403 The High Court ruled that in a case involving the dissolution of a firm due to the death of a partner and the subsequent formation of a new partnership with the deceased partner's widow, two separate income tax assessments for the periods before and after the partner's death were necessary. The court upheld the decision that the firm had dissolved on the partner's death and a new firm was formed, requiring distinct assessments for each period. The judgment was based on established legal principles and past rulings, with each party responsible for their own costs. Case-Laws Income Tax Fri, 10 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25403