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COMMISSIONER OF INCOME-TAX versus KIRIT WOOD WORKS


The Indian Income Tax Act, 1961, the change of the firm or the change in its constitution in the form of a partnership, that the death of the partner will not be estimated as a result of the partner's death during the accounting year, which is estimated in the year 1978. ? Maintaining an account and submitting the same returns resulted in the death of the partner, the Constitution of the Firm Indian Income Tax Act, 1961, Sections 187 and 188

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