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2013 (11) TMI 136 - ITAT KOLKATADisallowance out of salary paid to managers – persons specified under section 40A(2)(b) - Held that:- The Assessing Officer has neither brought on record any reason why he has estimated disallowance nor brought out any comparative case to show that the salary paid is unreasonable or any evidence to show that the said relatives have not provided any services as claimed by assesse - Commissioner of Income-tax (Appeals) has not examined the plea raised or services rendered by the persons – The two employees rendered services and treating salary payment as genuine and reasonable – Decided in favour of assesse.
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