1992 (7) TMI 52

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....nsel for the assessee. On being moved by the Revenue, this court had directed the Incometax Appellate Tribunal, Cuttack Bench, Cuttack ( in short, " the Tribunal to state a case and refer the following question for opinion "Whether the Tribunal erred in law in its direction that interest paid to the partner in his individual capacity was allowable in his individual capacity when the partner ....