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1996 (8) TMI 3 - SC - Income TaxAssessees were allotted certain assets and liabilities on a partial partition of HUF - Tribunal was right in holding that a part of the interest in respect of amounts due to unsecured creditors should not be allowed either by way of any overriding title or otherwise - Tribunal was right in holding that such interest as was disallowed was not admissible deduction u/s 12(2) - Tribunal was right in holding that the said interest should not be taken into account in determining the real income
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