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    <title>Disallowance u/s 14A and Rule 8D Confirmed for Interest on Loan Used for Partnership Investment.</title>
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    <description>Disallowance u/s 14A r.w.r. 8D - interest paid by the assessee on LIC loan - Investment in partnership firm by the partner out of loan taken from LIC - it is case of the partner and therefore what is to be examined is whether the share income is excluded from his total income. The answer is obviously in the affirmative - In an ex-parte order, Disallowance u/s 14A confirmed - AT</description>
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