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1971 (11) TMI 27 - ANDHRA PRADESH HIGH COURTWhether the firm is entitled to continuation of registration - partnership continues after death of a partner - When a partner is replaced by another, as per the partnership deed without the firm being dissolved, there is a change in the constitution of the firm for the purpose of s. 184(7) of Income-tax Act, 1961 – therefore, question referred to us is answered in favour of the department and against the assessee
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