No disallowance under sec. 40A(2) if AO failed to substantiate excessive nature of sum paid to relat

IT : Where assessee, engaged in business of polishing diamond on job work basis, paid laser expenses to different parties which were reflected in regular books of account and duly supported by proper bills and vouchers, Assessing Officer was not justified in disallowing a part of said payments by invoking provisions of section 40A(2) (b)