https://www.taxtmi.com/caselaws?id=58561 The Tribunal partially allowed the appeals, granting the assessee a deduction for 50% of the interest claimed under section 80V for three years. The decision was based on the interpretation of section 80V, continuous debit balances, and the legal relationship between partners and the firm, concluding that funds used for tax payments were effectively borrowed from the co-partner. en-us Thu, 31 May 1984 00:00:00 +0530 Mon, 20 Dec 2010 16:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58561 The Tribunal partially allowed the appeals, granting the assessee a deduction for 50% of the interest claimed under section 80V for three years. The decision was based on the interpretation of section 80V, continuous debit balances, and the legal relationship between partners and the firm, concluding that funds used for tax payments were effectively borrowed from the co-partner. Case-Laws Income Tax Thu, 31 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58561