Succession of one firm by another firm - Section 188

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..... Section 188 Where a firm carrying on a business or profession is succeeded by another firm, and the case is not one covered by section 187 , separate assessment shall be made on the predecessor .....

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..... evious year, a partner of a firm and the legal representative of any deceased partner, shall be jointly and severally liable along with the firm for the amount of tax, penalty or other sum payable by .....

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