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1996 (1) TMI 12 - SC - Income TaxDeath of one partner - firms claimed that they were dissolved on the death of the said partner and fresh partnerships wee entered into - having regard to the provisions of section 187(2) (amended retrospectively) of the Income-tax Act, the Tribunal is correct in law in holding that consequent to the death of the partner Alagappan on May 28, 1976, two separate assessments and not one assessment should be made for the assessment year 1977-78
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