https://www.taxtmi.com/caselaws?id=27964 The High Court determined that the case involved succession rather than a mere change in the constitution of the firm following the death of a partner, leading to the formation of a new partnership. Separate assessments were required for the income earned during different periods under the respective firms. The court ruled in favor of the assessee, emphasizing the significance of partnership deeds in determining legal implications of partner changes and the necessity for distinct assessments in cases of succession within a partnership firm. en-us Wed, 21 Sep 1983 00:00:00 +0530 Wed, 17 Feb 2010 11:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27964 The High Court determined that the case involved succession rather than a mere change in the constitution of the firm following the death of a partner, leading to the formation of a new partnership. Separate assessments were required for the income earned during different periods under the respective firms. The court ruled in favor of the assessee, emphasizing the significance of partnership deeds in determining legal implications of partner changes and the necessity for distinct assessments in cases of succession within a partnership firm. Case-Laws Income Tax Wed, 21 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27964