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1978 (2) TMI 117 - AT - Income TaxExtract: .......e. This was not a case where Shri Rastogi himself had advanced the amount to the assessee or it could be said that any interest was paid to him. That being the position in reality, the provisions of s. 40(b) of the Act cannot be made applicable to this case. We, therefore, uphold the other of the AAC. 6. In the result all the appeals are dismissed.
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