TMI Blog1996 (2) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... . KATJU JUDGMENT The following question has been referred by the Income-tax Appellate Tribunal for the assessment year 1973-74 under section 256(1) of the Income-tax Act, 1961, for the opinion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p deed was executed. The Appellate Tribunal recorded a categorical finding of fact that in the earlier deed there was no stipulation that despite the death of one of the partners, the old firm will co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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