Supreme Court of India
Sait Nagjee Purushotham and Co. v. Commissioner of Income-tax, Madras
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From the headnote
Income Tax Act (II of 1922). s. 25(3) and (4)-Firm carrying on business in 1918-Disintegration into two firms-If discontinuance of business . By s. 25(4) of the Income-tax Act, 'Where the person who was at the commencement of the Indian Income-tax (Amendment) Act, 1939 .... carrying on any business, profession or vocatioa in which tax was at any time charged under the provisions of the Indian Income tax Act, 1918, is succeeded in such capacity by another person, the change not being merely a change in the constitution of a partnership, no tax shall be payable by the first mentioned person in
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