TMI BlogAddition u/s 40A(2)(a) - payment to the shareholders-directors - compensation to the tenants for...Addition u/s 40A(2)(a) - payment to the shareholders-directors - compensation to the tenants for vacating the premises - Since the amount was paid as a commercial consideration and nothing was brought on record by the AO to the effect that amount so paid was higher than the fair market value, no additions - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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