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    <title>Interest Payments to Related Individuals u/s 40A(2)(b): Assessing Officer Fails to Establish Fair Market Rate.</title>
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    <description>Addition u/s. 40A(2)(b) - the interest paid by the assessee @ 15% to four related persons was excessive or not - AO has not given any finding in respect of fair market rate of interest paid by the assessee - AT</description>
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      <description>Addition u/s. 40A(2)(b) - the interest paid by the assessee @ 15% to four related persons was excessive or not - AO has not given any finding in respect of fair market rate of interest paid by the assessee - AT</description>
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