https://www.taxtmi.com/caselaws?id=61261 Registration under section 185(1)(b) of the Income-tax Act was considered in the context of a partner's death and a gap in the Gold Control Act licence. The partnership deed contained no clause preventing dissolution on death, so the firm stood dissolved under the Partnership Act, and the business of gold ornaments was without a valid licence for the intervening period. On the facts found, these circumstances did not justify denial of registration, and the grant of registration was upheld. en-us Sat, 18 Jun 1983 00:00:00 +0530 Wed, 12 Jan 2011 10:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61261 Registration under section 185(1)(b) of the Income-tax Act was considered in the context of a partner's death and a gap in the Gold Control Act licence. The partnership deed contained no clause preventing dissolution on death, so the firm stood dissolved under the Partnership Act, and the business of gold ornaments was without a valid licence for the intervening period. On the facts found, these circumstances did not justify denial of registration, and the grant of registration was upheld. Case-Laws Income Tax Sat, 18 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61261