https://www.taxtmi.com/highlights?id=28921 Addition u/s 40A(2)(b) - AO has failed to prove that the payment made to the directors was excessive having regard to the fair market value of the said goods or services as no comparable case was brought on record to substantiate the disallowance made by the AO - AT en-us Mon, 02 May 2016 00:37:57 +0530 Mon, 02 May 2016 00:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28921 Addition u/s 40A(2)(b) - AO has failed to prove that the payment made to the directors was excessive having regard to the fair market value of the said goods or services as no comparable case was brought on record to substantiate the disallowance made by the AO - AT Highlights Income Tax Mon, 02 May 2016 00:37:57 +0530 https://www.taxtmi.com/highlights?id=28921