No. Sec. 40A(2) disallowance if AO failed to prove that interest payments made to relatives were excessive

INCOME TAX : Whether where assessee had made payments to related parties, in view of fact that there was no material on record to demonstrate that payment made was excessive and unreasonable having regard to market rate, impugned disallowance made under section 40A(2) by Assessing Officer was to be deleted

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