Section 40A(2)(b) Disallowances Overturned: AO Failed to Prove Excessive Payments Beyond Fair Market Value.

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....Disallowances u/s 40A(2)(b) of the Income-tax Act, 1961 - AO being unable to establish the excessiveness or unreasonableness of the payments made by the assessee, when compared with the fair market value of the services rendered by them, the disallowances made were not warranted...... - AT....