Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1979 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1979 (6) TMI 88 - AT - Income TaxExtract: .......rinciple laid down would apply to this case where on the death of the partner Shri Sivanesan on 12th June, 1976 there was an automatic dissolution of the firm and the new firm came into existence only on 14th June, 1976. For the forgoing reasons, we uphold the order of the AAC. 8. In the result, the appeal of the Revenue fails and stands dismissed.
|