Change in constitution of a firm

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..... a firm, the assessment shall be made on the firm as constituted at the time of making the assessment. 1 [***] (2) For the purposes of this section, there is a change in the constitution of the firm- ( a ) if one or more of the partners cease to be partners or one or more new partners are admitted, in such circumstances that one or more of the persons who were partners of the firm befo .....

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