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1989 (2) TMI 89

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....1989<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. K. GULATI., R. M. SAHAI&nbsp; JUDGMENT The judgment of the court was delivered by R. K. GULATI J.-Upon hearing the parties, we are satisfied....

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....Act, 1961, irrespective of the fact that the amount of interest is received by him in a capacity other than the capacity in which he paid interest to the firm or is a partner in the firm ? " Accord....