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<h1>High Court rules interest paid to HUF accounts not subject to disallowance under Income-tax Act</h1> The High Court of Andhra Pradesh ruled in favor of the assessee, holding that the interest paid to HUF accounts was not subject to disallowance under ... Firm The High Court of Andhra Pradesh ruled in favor of the assessee regarding the disallowance of interest paid to HUF accounts under section 40(b) of the Income-tax Act, 1961. The court found that the interest was paid to the HUFs and not to the individual partners of the firm, based on the accounts and a partial partition accepted by the tax authorities. The decision was influenced by a similar case precedent.
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