https://www.taxtmi.com/caselaws?id=26272 A partnership firm's registration could continue up to the date of death of a partner where the deed provided for continuation of the firm on a partner's death. The reference under section 256(1) of the Income-tax Act concerned the period for which the assessee-firm remained entitled to registration during the accounting year. The Tribunal's limited relief was upheld on the facts, and no infirmity was found in restricting continuation only until the partner's death. The answer was therefore against the Revenue and in favour of the assessee. en-us Tue, 22 Jul 1986 00:00:00 +0530 Wed, 03 Feb 2010 17:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26272 A partnership firm's registration could continue up to the date of death of a partner where the deed provided for continuation of the firm on a partner's death. The reference under section 256(1) of the Income-tax Act concerned the period for which the assessee-firm remained entitled to registration during the accounting year. The Tribunal's limited relief was upheld on the facts, and no infirmity was found in restricting continuation only until the partner's death. The answer was therefore against the Revenue and in favour of the assessee. Case-Laws Income Tax Tue, 22 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26272