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1985 (9) TMI 113 - ITAT BANGALOREExtract: .......essment is not clear. The facts as obtaining in the case of the firm clearly rule out the applicability of section 40(b) even in respect of interest paid to his wife. In the circumstances, we have to confirm the orders of the Commissioner (Appeals) deleting the disallowance made under section 40(b) also. 8. In the result, the appeals are dismissed.
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