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1985 (2) TMI 126 - ITAT PATNAExtract: ....... show that the amounts borrowed by the assessee from the aforesaid two firms were specifically given to the three partners. Hence, in the circumstances stated above, the benefit of doubt must go to the assessee and the interest under consideration cannot be disallowed. Hence, I uphold the order of the AAC. 5. In the result, the appeal is dismissed.
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