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    <title>Labour Charges to Female Relatives Disallowed u/s 40A(2)(b) for Lack of Evidence Exceeding Market Rates.</title>
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    <description>Labour charges paid to the female relatives of the directors disallowed u/s 40A(2)(b) - there was no finding the effect that the labour charges paid were in excess of the fair market charges - expenses allowed - HC</description>
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