https://www.taxtmi.com/highlights?id=59440 Addition u/s 40A(2) - unreasonable professional fees to spouse - AO has not examined any details and has not given any valid reason and no comparable was brought on record and simply rejected the submissions made by the assessee. Therefore, we are of the opinion that the disallowance made by the Assessing Officer under section 40A(2) of the Act is not correct. - AT en-us Sat, 28 Aug 2021 16:37:45 +0530 Sat, 28 Aug 2021 16:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59440 Addition u/s 40A(2) - unreasonable professional fees to spouse - AO has not examined any details and has not given any valid reason and no comparable was brought on record and simply rejected the submissions made by the assessee. Therefore, we are of the opinion that the disallowance made by the Assessing Officer under section 40A(2) of the Act is not correct. - AT Highlights Income Tax Sat, 28 Aug 2021 16:37:45 +0530 https://www.taxtmi.com/highlights?id=59440