Tax Authorities Fail to Disallow Chartered Accountant's Fee Due to Lack of Evidence u/s 40A(2)(b.

Disallowance of professional fee paid to the Chartered Accountant who is also one of the directors of the assessee company - addition u/s 40A(2)(b) - monthly retainer fee paid - The tax authorities cannot question the choice exercised by the assessee without bringing any material on record - No disallowance - AT .....

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