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    <title>Partners Allowed Interest Deduction When Holding Partnership Properties Individually, If Explicitly Stated in Agreement.</title>
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    <description>Disallowance of interest expenses – partners are entitled to hold the properties belonging to the partnership firm in their individual name, provided it is explicitly made clear - deduction allowed - AT</description>
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      <description>Disallowance of interest expenses – partners are entitled to hold the properties belonging to the partnership firm in their individual name, provided it is explicitly made clear - deduction allowed - AT</description>
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