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    <description>The Supreme Court granted special leave, set aside the orders of the Tribunal and the High Court, and remitted the appeals to the Tribunal for fresh disposal based on the principles established in Keshavji Ravji and Co.&#039;s case. The judgment aimed to ensure a fair and efficient resolution of the issues regarding the disallowance of interest paid by a firm to its partner under section 40(b) of the Income-tax Act, 1961. No costs were awarded in this matter.</description>
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