1991 (8) TMI 16 - HC - Income Tax

Summary

The High Court of Gauhati ruled in favor of the assessee in a case involving the death of a partner in a partnership firm. The court held that registration could be granted for a part of the accounting year until the date of the partner's death, based on precedent set by a previous apex court decision. The court found that the firm was entitled to the benefits of registration up to the date of the partner's death.