https://www.taxtmi.com/caselaws?id=27470 Death of a partner was treated as dissolving the firm, so a fresh partnership deed created a new firm for income-tax purposes. On that view, separate assessments were required for the period up to the partner's death and for the period thereafter. The analysis noted that this approach was consistent with earlier High Court decisions and was later recognised by the Legislature through the proviso to section 187(2), inserted retrospectively with effect from 1 April 1975. en-us Fri, 08 Feb 1985 00:00:00 +0530 Sat, 13 Feb 2010 10:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27470 Death of a partner was treated as dissolving the firm, so a fresh partnership deed created a new firm for income-tax purposes. On that view, separate assessments were required for the period up to the partner's death and for the period thereafter. The analysis noted that this approach was consistent with earlier High Court decisions and was later recognised by the Legislature through the proviso to section 187(2), inserted retrospectively with effect from 1 April 1975. Case-Laws Income Tax Fri, 08 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27470