COMMISSIONER OF INCOME-TAX versus GANESHI LAL & SONS
Changes in the firm's constitution of the firm's death in the partnership act that the partner's death will not result in dissolution of the firm and will continue with the remaining partners. In the event of the death of a partner, a single assessment should be made in the firm's structure. Term Indian Income Tax Act, 1961, Section 187 Indian Contribution Act, 1932, Section 42
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