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    <description>The Tribunal allowed the appeal of the assessee, deleting the disallowance under Sec 40A(2)(b) and overturning the estimation of excessive salary paid to directors. The Tribunal emphasized the business prerogative in determining salary payments and criticized the authorities for not providing cogent reasons for the disallowance.</description>
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      <description>The Tribunal allowed the appeal of the assessee, deleting the disallowance under Sec 40A(2)(b) and overturning the estimation of excessive salary paid to directors. The Tribunal emphasized the business prerogative in determining salary payments and criticized the authorities for not providing cogent reasons for the disallowance.</description>
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