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    <title>Higher Salaries for Directors in Related Party Deals Exempt from Section 40A(2) Due to Maximum Tax Rate.</title>
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    <description>Disallowance made u/s 40A(2)(a) - higher salary paid to Directors - Related party transactions - the concerned directors are assessed to tax at the maximum rate of 30% - the provisions of section 40A(2) are not attracted to the payment made to the directors</description>
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