https://www.taxtmi.com/caselaws?id=27012 The court ruled in favor of the assessee in a case involving the interpretation of section 187(2)(a) of the Income-tax Act, 1961 regarding a partnership's assessment on aggregate income for two periods. Despite the Revenue's argument for partnership continuation after a partner's death based on subsequent partnership deeds, the court found evidence supporting dissolution and the creation of a new partnership. The court rejected the Revenue's position and directed separate assessments for the two periods, concluding that a single assessment on aggregate income was not permissible under the circumstances. en-us Tue, 09 Oct 1984 00:00:00 +0530 Wed, 10 Feb 2010 11:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27012 The court ruled in favor of the assessee in a case involving the interpretation of section 187(2)(a) of the Income-tax Act, 1961 regarding a partnership's assessment on aggregate income for two periods. Despite the Revenue's argument for partnership continuation after a partner's death based on subsequent partnership deeds, the court found evidence supporting dissolution and the creation of a new partnership. The court rejected the Revenue's position and directed separate assessments for the two periods, concluding that a single assessment on aggregate income was not permissible under the circumstances. Case-Laws Income Tax Tue, 09 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27012