Assessing Officer Needs Evidence to Invoke Section 40A(2)(a) for Disallowing Excessive Expenses Under Income Tax Act.

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....Disallowance u/s 40A(2)(b) - there should be some material available before the AO for invoking section 40A(2)(a) to initiate action to disallow or refuse to deduct the excessive or unreasonable expenditure mentioned thereunder - AT....