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1982 (4) TMI 117 - ITAT CHANDIGARHExtract: .......e of the ITO to recompute the disallowance of interest de novo in respect of advance to Mr. Sehgal and on the net debit balance of ail the partners. This contention of the assessee shall be treated as allowed for statistical purposes as the matter is restored back to the file of the ITO on this issue. 15. In the result the appeal is partly allowed.
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