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Disallowance u/s 14A - interest paid to partners on capital contribution is not a statutory allowance...

Disallowance u/s 14A - interest paid to partners on capital contribution is not a statutory allowance u/s 40(b) of the Act but is an expenditure u/s 36(1)(iii) - If the income is exempt, corresponding interest paid to partner will be disallowed us 14A - AT .....

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