Section 40A(2) Empowers Taxpayers to Decide Business Expenses, Limits Revenue Authorities' Control Over Expenditure Decisions.

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....Disallowance u/s 40A(2). - it is upon the assessee to decide what expenses are to be incurred or what is required for business purposes and it is not open to the Revenue to prescribe as to what expenses are to be incurred by the assessee.... - AT....