https://www.taxtmi.com/caselaws?id=55860 The Tribunal affirmed the Commissioner of Income Tax (Appeals) decision to grant separate assessments for the periods before and after the partner's death. The case involved interpreting the partnership deed clauses and considering post-death circumstances to determine the firm's dissolution. The Tribunal concluded that the circumstances indicated the firm's dissolution upon the partner's death, supporting the need for separate assessments. The judgment emphasized the importance of interpreting partnership deeds accurately and considering events following a partner's death in determining the dissolution of a firm. en-us Mon, 31 Oct 1983 00:00:00 +0530 Tue, 30 Nov 2010 14:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55860 The Tribunal affirmed the Commissioner of Income Tax (Appeals) decision to grant separate assessments for the periods before and after the partner's death. The case involved interpreting the partnership deed clauses and considering post-death circumstances to determine the firm's dissolution. The Tribunal concluded that the circumstances indicated the firm's dissolution upon the partner's death, supporting the need for separate assessments. The judgment emphasized the importance of interpreting partnership deeds accurately and considering events following a partner's death in determining the dissolution of a firm. Case-Laws Income Tax Mon, 31 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55860