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A.O. reviews salaries to relatives u/s 40A(2)(a), finds no issues with TDS-compliant payments via bank channels.

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....Disallowance on account of salaries paid to the relatives - Addition u/s 40A(2)(a) - The A.O. did not doubt the salary paid to the employees which is paid through banking channel and the employees have shown the same salary in their return of income, on which, TDS also deducted - No additions.....