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    <title>Interest-Free Advances from Borrowed Funds: Interest Payments Must Be Disallowed and Counted as Income for Assessees.</title>
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    <description>Accrual of interest - if the assessees had advanced interest bearing funds as interest free advances, the interest paid by the assessees towards such borrowed funds would have to be disallowed and treated as the income of the respective assessees - AT</description>
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