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    <title>Interest Expenditure Setoff Against Partnership Interest Income Explained: Direct Loan-Capital Connection Highlighted.</title>
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    <description>Setoff / adjustment of interest expenditure with interest received from partnership firm - There is direct link with the loan creditors and the capital introduced in the partnership firm. Therefore, it establishes that the funds borrowed by the assessee is directly introduced in the partnership firm. - AT</description>
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      <description>Setoff / adjustment of interest expenditure with interest received from partnership firm - There is direct link with the loan creditors and the capital introduced in the partnership firm. Therefore, it establishes that the funds borrowed by the assessee is directly introduced in the partnership firm. - AT</description>
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