Sec. 187(2)

Sec. 185(2), Sec. 187(2), Sec. 256(2), Sec.185(1)(b), Section 185, Section 256

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the order passed under s. 185(1) (b) of the IT Act, 1961, refusing to grant registration to the firm for the asst. yr. 1981-82, when there was a change in the constitution of firm ?

High Court Of Allahabad Plywood Products vs. CIT Sections 185(1)(b), 185(2), 187(2), 256(2) Asst. Year 1981-82, 1984-85, 1985-86 M.C. Agarwal […]

Sec. 187(2), Section 187, Section 188

Madras H.C : Whether, on the facts and in the circumstances of the case and having regard to the provisions of s. 187(2) of the IT Act, the Tribunal was justified in law in holding that consequent to the death of one of the partners, on 17th July, 1972, there was dissolution of the old firm and hence two separate assessments have to be made one for the period up to 17th July, 1972, and the other for the subsequent period for the asst. yr. 1973-74 ?

High Court Of Madras CIT vs. Madhavdas Lalchand Sections 187(2), 188 Asst. Year 1973-74 Thanikkachalam & N.V. Balasubramanian, JJ. Tax

Sec. 187(2), Section 187

S.C : Whether, on the facts and in the circumstances of the case, and having regard to the provisions of s. 187(2) of the IT Act, the Tribunal is correct in law in holding that consequent to the death of partner Alagappan on 28th May, 1976, two separate assessments and not one assessment should be made for the asst. yr. 1977-78?

Supreme Court Of India CIT vs. Ayyanarappan & Co. & Anr. Section 187(2) Asst. Year 1977-78 J.S. Verma, S.P. Bharucha

Sec. 187(2), Section 185, Section 187

Allahabad H.C : Whether, on the facts, and in the circumstances of the case, the Tribunal was correct in holding that there could not be said to be any change in the constitution of the firm in this case and, as such, the Tribunal was correct in confirming the order of the AAC in granting the assessee the benefit of registration for the asst. yr. 1970-71 and continuation of the same for the asst. yr. 1971-72 ?

High Court Of Allahabad CIT vs. Bansal Tel Bhandar Sections 185, 187(2) Asst. Year 1970-71, 1971-72 Om Prakash & D.S.

Sec. 187(2), Section 187

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that as soon as Shri Indramal, partner died on 5th Nov., 1976 the assessee firm was automatically dissolved meaning thereby that it was a case of succession and not a change in constitution and that s. 187 of the IT Act, 1976 the assessee firm was automatically dissolved meaning thereby that it was a case of succession and not a change in constitution and that s. 187 of the IT Act, 1961 does not govern the cases of this type ?

High Court Of Rajasthan CIT vs. Gumanmal Sushilachad Section 187(2) IP-Section 42(c) J.S. Verma, C.J. & Milap Chandra, J. I.T.

Sec. 187(2), Section 187, Section 188

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in directing the passing of two separate assessments, one for pre-change and the other for post-change period specially when the Tribunal has held that it is a case of change in the constitution of the firm within the meaning of s. 187(2) ?

High Court Of Rajasthan CIT vs. Board Dyeing Co. Sections 187(2), 188 Asst. Year 1979-80 J.S. Verma, C.J. & Milap

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