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FIRM DISSOLVED OR BUSINESS DISCONTINUED SECTION- 189

Income Tax - Partnership Firm / Limited Liability Partnership (LLP) - 06 - If the firm has been dissolved or business discontinued, the Assessing Officer shall make an assessment of the total income of the firm as if no such discontinuance or dissolu .....

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legal representative of any such person who is deceased, shall be jointly and severally liable for the amount of tax, penalty or any other sum payable under the Act for all the assessment years since the formation of the firm. Where such discontinua .....

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