Tax Addition u/s 40A(2)(b) Overturned Due to Lack of Doubt on Expense Legitimacy by Assessing Officer.

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....Addition u/s 40A(2)(b) - payment to the persons specified - the AO estimated the profit of the assessee and determined the income, nowhere he doubted the expenses incurred by the assessee. Therefore, AO was not justified in making the addition by invoking the provisions of Section 40A(2)(b) of the Act....