Court Deletes Additions: AO Ignored Relatives' Experience and Qualifications u/s 40A(2)(b); Tax Implications Clarified.

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....Disallowance of payment made to relatives of the Directors u/s 40A(2)(b) - AO should have considered experience, qualification and technical competency, which has not been done in the instant case - Director is taxable at maximum marginal rate - Additions deleted.....