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2011 (4) TMI 118 - HC - Income TaxAddition - excessive or unreasonable expenditure - Payment to specified persons u/s 40A(2)(b) - Held that: - The assessee had shown that the purchase price had been more or less the same in dollar terms in this and earlier years - By placing this material on record, the assessee had discharged initial onus cast upon it. Thereafter, the onus thus shifts on the department to demonstrate as to how the price was excessive or unreasonable - Decided in the favour of the assessee
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