https://www.taxtmi.com/caselaws?id=49673 The court dismissed the appeal, holding that there was a change in the persons carrying on the business within the meaning of Section 8(1) of the Excess Profits Tax Act due to the partition and reconstitution of the firm. The court also upheld the Commissioner's order under Section 20 of the Act, finding that the rectification was justified based on the records from income-tax proceedings. The appeal was dismissed with costs. en-us Wed, 15 Feb 1956 00:00:00 +0530 Mon, 08 Sep 2014 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49673 The court dismissed the appeal, holding that there was a change in the persons carrying on the business within the meaning of Section 8(1) of the Excess Profits Tax Act due to the partition and reconstitution of the firm. The court also upheld the Commissioner's order under Section 20 of the Act, finding that the rectification was justified based on the records from income-tax proceedings. The appeal was dismissed with costs. Case-Laws Income Tax Wed, 15 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49673