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1994 (6) TMI 35 - ITAT CHANDIGARHExtract: .......may be the relatives. If the salary had been paid in the normal course of business, increase in salary cannot be treated to be excessive or unreasonable. Therefore, we find that ground No. 4 succeeds and the addition made under s. 40A(2)(a) is deleted. 7. In the result, the assessee s appeal stands partly allowed and the Revenue s appeal dismissed.
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