https://www.taxtmi.com/caselaws?id=26228 Where a partnership deed expressly states that the firm will not dissolve on the death of a partner and the business continues with the surviving partners, the firm is treated as having only a change in constitution under section 187 of the Income-tax Act, 1961, not as a case of dissolution and succession under section 188. On that footing, the associated registration consequences under section 185(3) and section 184(1) with sub-section (8) did not warrant interference, and the refusal of registration as an unregistered firm was upheld. en-us Thu, 26 Jun 1986 00:00:00 +0530 Wed, 03 Feb 2010 16:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26228 Where a partnership deed expressly states that the firm will not dissolve on the death of a partner and the business continues with the surviving partners, the firm is treated as having only a change in constitution under section 187 of the Income-tax Act, 1961, not as a case of dissolution and succession under section 188. On that footing, the associated registration consequences under section 185(3) and section 184(1) with sub-section (8) did not warrant interference, and the refusal of registration as an unregistered firm was upheld. Case-Laws Income Tax Thu, 26 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26228