https://www.taxtmi.com/caselaws?id=38872 The court determined that the partnership was dissolved upon the death of a partner, leading to separate assessment until that date. It was found that the firm ceased major business activities post the partner's death, indicating mutual dissolution by the partners. Section 187(2) of the Income-tax Act was deemed inapplicable as the firm dissolved after the partner's death, not meeting the Act's requirements. The court ruled in favor of the assessee, confirming the dissolution of the partnership and dismissing the application of section 187(2), awarding costs to the assessee. en-us Mon, 26 Nov 1973 00:00:00 +0530 Sat, 10 Apr 2010 10:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38872 The court determined that the partnership was dissolved upon the death of a partner, leading to separate assessment until that date. It was found that the firm ceased major business activities post the partner's death, indicating mutual dissolution by the partners. Section 187(2) of the Income-tax Act was deemed inapplicable as the firm dissolved after the partner's death, not meeting the Act's requirements. The court ruled in favor of the assessee, confirming the dissolution of the partnership and dismissing the application of section 187(2), awarding costs to the assessee. Case-Laws Income Tax Mon, 26 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38872