https://www.taxtmi.com/caselaws?id=27439 Continuation of registration under section 184(7) of the Income-tax Act, 1961 is available only while the registered firm continues to subsist without the relevant change. On the facts discussed, the retirement of two partners on 10 December 1967 brought about dissolution of the original partnership and the business thereafter passed to a successor firm. Section 187(2) was treated as recognising a change in constitution when partners cease to be partners, supporting the conclusion that the matter involved succession rather than continuation of the same firm. Continuation of registration was therefore confined to the period during which the original firm existed, and the claim was allowed for that period. en-us Thu, 09 Aug 1984 00:00:00 +0530 Fri, 12 Feb 2010 18:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27439 Continuation of registration under section 184(7) of the Income-tax Act, 1961 is available only while the registered firm continues to subsist without the relevant change. On the facts discussed, the retirement of two partners on 10 December 1967 brought about dissolution of the original partnership and the business thereafter passed to a successor firm. Section 187(2) was treated as recognising a change in constitution when partners cease to be partners, supporting the conclusion that the matter involved succession rather than continuation of the same firm. Continuation of registration was therefore confined to the period during which the original firm existed, and the claim was allowed for that period. Case-Laws Income Tax Thu, 09 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27439