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2012 (6) TMI 79 - ITAT, BANGALOREDisallowance u/s 40A(2) - payments of commission to relatives and sister concerns - excessive or unreasonable - held that:- so long as there is no intention to evade tax and so long as the commission is not shocking, the said commission has to be accepted, particularly in the light of the wordings of sec. 40A(2) of the Income-tax Act and it is not the quantum alone that govern such cases but the fair market value of the goods, services, legitimate needs of the business or profession of the assessee would be guiding factor in terms of sec. 40A(2) of the Income-tax Act.
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