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1976 (1) TMI 16 - HC - Income TaxExtract: .......ed and taxed as a single assessment on the reconstituted firm as the death of the partners in the middle of the accounting year would only amount to a change in the constitution of the firm within the meaning of section 187 of the Act, and answer the question against the assessee and in favour of the department. There shall be no order as to costs.
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