Section 187

Section 170, Section 187, Section 188

Kerala H.C : Whether, on the facts and in the circumstances of the case, does the case fall under s. 188 of the IT Act as a case of one partnership-firm succeeding another or only a change of constitution within the meaning of s. 187(2) of the IT Act when two partners retired and two others were admitted as new partners ?

High Court Of Kerala CIT vs. Palakunnathu Traders Asst. Year 1991-92 Sections 170, 187, 188 G. Sivarajan & J.M. James,

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