https://www.taxtmi.com/highlights?id=4280 Dis-allowance u/s 40A(2) - assessee has not discharged its primary onus to prove that entire interest-bearing funds including partners’ capital account were entirely used for the purposes of the business. - AT en-us Thu, 05 Jul 2012 10:19:09 +0530 Thu, 05 Jul 2012 10:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=4280 Dis-allowance u/s 40A(2) - assessee has not discharged its primary onus to prove that entire interest-bearing funds including partners’ capital account were entirely used for the purposes of the business. - AT Highlights Income Tax Thu, 05 Jul 2012 10:19:09 +0530 https://www.taxtmi.com/highlights?id=4280