1991 (1) TMI 85

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....der section 256(1) of the Income-tax Act, 1961, the Tribunal has stated the following question for our opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there had been only a change in the constitution of the firm on the death of Sri Ruab Ali and in rejecting the assessee's claim that the firm had dissolved on his death ?" The relevant ....