Change in constitution of a firm.

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....e in constitution of a firm. 327. (1) Where at the time of making an assessment under section 270 or 271, it is found that a change has occurred in the constitution of a firm, the assessment shall be....

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....ge; or (c) where all the partners continue with a change in their respective shares or in the shares of some of them. (3) The provisions of sub-section 2(a) shall not apply to a case where the firm....