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1991 (2) TMI 172 - AT - Income TaxExtract: .......rcumstances, section 40(b), prior to its amendment in 1984, should be construed in the manner the Karnataka High Court has explained. If that be so, section 40(b) hits the payment of interest made to Manilal Mulji in his individual capacity. The view of the authorities below should therefore be upheld. 7. For the foregoing, we dismiss these appeals
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