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COMMISSIONER OF INCOME-TAX versus NARESH TEA STORES


The firm comprises of seven partners of the firm's recovery or succession 167 1977 partner death 137 1977 The partnership between the remaining partners and the deceased partner's son does not imply that the partner's Death will not dissolve the provisions of the Contribution. The Partnership Act contracted in the absence of a contract. On the death of the partner the firm is dissolved, the succession of another firm will be for the period before the death of two partner partners and the other partner will be after the death of the Indian Income Tax Act. , 1961, sections 187 (2) and 188

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