https://www.taxtmi.com/caselaws?id=57011 The Tribunal dismissed the revenue's appeal, affirming the need for separate assessments for the dissolved firm and the successor firm under section 188. The decision emphasized the importance of distinct assessments based on the entities' changes in constitution and accounting periods, highlighting compliance with relevant provisions of the Income-tax Act, 1961. en-us Sat, 15 Mar 1986 00:00:00 +0530 Tue, 07 Dec 2010 18:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57011 The Tribunal dismissed the revenue's appeal, affirming the need for separate assessments for the dissolved firm and the successor firm under section 188. The decision emphasized the importance of distinct assessments based on the entities' changes in constitution and accounting periods, highlighting compliance with relevant provisions of the Income-tax Act, 1961. Case-Laws Income Tax Sat, 15 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57011