No Additions u/s 40A(2)(a) for Payments to Shareholder-Directors; Deemed Fair Market Value for Commercial Purposes.

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....Addition u/s 40A(2)(a) - payment to the shareholders-directors - compensation to the tenants for vacating the premises - Since the amount was paid as a commercial consideration and nothing was brought on record by the AO to the effect that amount so paid was higher than the fair market value, no additions - AT....