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2005 (8) TMI 49 - HC - Income TaxDissolution of the partnership firm arises on the death of another partner - "Whether the Tribunal was justified in holding that in the absence of any corresponding amendment in the definition of section 2(47), there does not arise any liability of capital gains on the firm on the death of one of the partners, thereby deleting the addition of Rs. 3,40,198 made by the Assessing Officer?" - it is difficult to conceive that there could be a transfer as contemplated under section 2(47) - order passed by the Tribunal is absolutely impeccable and there is no infirmity in the same warranting interference
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