Supreme Court of India
M/s. Brij Mohan Das Laxman Das v. Commissioner of Income Tax, Allahabad
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What the Court ordered
We hold that even for the period anterior to April 1, 1985, any interest paid to 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 7
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