Supreme Court of India
Suwalal Anandilal Jain v. Commissioner of Income Tax, Bihar, Ranchi
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What the Court ordered
We hold that even for the period anterior to April 1, 1985, any interest paid tci a partner, who is a partner representing his H.U.F. on the deposit of his personal/individual funds, does not fall within the mischief of clause (b) of Section.
Judgment, page 5
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