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1981 (1) TMI 49 - HC - Income TaxExtract: .......egative, i.e., in favour of the assessee and we hold that s. 2(6A)(e) of the Act of 1922 is not applicable to the loans advanced by the above-noted accounts to the HUF. In view of this answer to question No. 2, it is not necessary to consider the other grounds as the main controversy between the parties stands disposed of by the above-noted answer.
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