No Additions to Expenditure Claims: Double Filter Oil Priced Higher, Not Unreasonable u/s 40 A(2)(b).

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....Disallowance u/s 40 A(2)(b) - payment to the specified person - excessive and unreasonable expenditure - is clear that double filter oil is more costly than the filter oil and it also fetch more price in the market than the filtered oil - no additions - AT....