Reconstitution of a Partnership Firm – Retirement or Death of a Partner Class 12 Notes: Get here CBSE Class 12 Accountancy Full and Short Notes of Chapter 3 for upcoming Board exam revision
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Even partners who have ownership of less than 10% of the capital or profits of the partnership but exercise control through other means like right to control the management or policy decisions of the partnership firm, will now be considered beneficial owners.
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