COMMISSIONER OF INCOME-TAX versus RAM BILAS PURSHOTTAM DASS
The success of a firm's evaluation or change of constitution General rule is the death of one of the two partners dissolves the constitution of another firm and the other person is the new company's successor to the old company. Income Tax Act, 1961, Section 187 to be made & 188 Indian Partnership Act, 1932, Section 42 (C)
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