https://www.taxtmi.com/caselaws?id=26022 The court ruled in favor of the assessee, determining that two separate assessments should be made for different periods due to the dissolution of the original partnership and the formation of a new partnership with different partners. The court upheld the Tribunal's finding of dissolution and formation of a new firm, concluding that section 188 applied rather than section 187(2). The Department was ordered to cover the costs of the reference to the assessee, including the advocate's fee. en-us Wed, 04 Jul 1979 00:00:00 +0530 Tue, 02 Feb 2010 13:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26022 The court ruled in favor of the assessee, determining that two separate assessments should be made for different periods due to the dissolution of the original partnership and the formation of a new partnership with different partners. The court upheld the Tribunal's finding of dissolution and formation of a new firm, concluding that section 188 applied rather than section 187(2). The Department was ordered to cover the costs of the reference to the assessee, including the advocate's fee. Case-Laws Income Tax Wed, 04 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26022