AO's Addition u/s 40A(2)(b) Fails Due to Lack of Evidence on Favoritism Towards Nimbus Communication.
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....Payment to sister concerns - Addition u/s 40A(2)(b) - license fee, programme amortization-payment - AO has failed to substantiate the allegation that the assessee has extended unreasonable favour to its sister concern Nimbus Communication. - AT....
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