https://www.taxtmi.com/caselaws?id=37985 Death can amount to discontinuance of a profession for the purposes of section 25(3) of the Indian Income-tax Act, 1922, because the provision is not limited to voluntary cessation and does not require the person who discontinued the profession and the person claiming relief to be the same. The Calcutta HC held that where a solicitor's profession ceased on his death, the statutory relief under the discontinuance provision remained available. The deceased's legal representatives could claim that benefit under the scheme of the Act, and the claim for relief was maintainable in their favour. en-us Fri, 28 Apr 1978 00:00:00 +0530 Fri, 02 Apr 2010 14:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37985 Death can amount to discontinuance of a profession for the purposes of section 25(3) of the Indian Income-tax Act, 1922, because the provision is not limited to voluntary cessation and does not require the person who discontinued the profession and the person claiming relief to be the same. The Calcutta HC held that where a solicitor's profession ceased on his death, the statutory relief under the discontinuance provision remained available. The deceased's legal representatives could claim that benefit under the scheme of the Act, and the claim for relief was maintainable in their favour. Case-Laws Income Tax Fri, 28 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37985