https://www.taxtmi.com/caselaws?id=58320 The court partially allowed the appeal, ruling that the firm would be treated as a registered entity entitled to benefits only up to the date of the partner's death. Post that date, the firm would be assessed as unregistered. The judgment emphasized the importance of accurate disclosure and compliance with registration requirements under the Income-tax Act, highlighting the legal consequences of changes in a firm's constitution on its registration status. en-us Thu, 19 Sep 1991 00:00:00 +0530 Sat, 18 Dec 2010 14:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58320 The court partially allowed the appeal, ruling that the firm would be treated as a registered entity entitled to benefits only up to the date of the partner's death. Post that date, the firm would be assessed as unregistered. The judgment emphasized the importance of accurate disclosure and compliance with registration requirements under the Income-tax Act, highlighting the legal consequences of changes in a firm's constitution on its registration status. Case-Laws Income Tax Thu, 19 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58320