Section 40A(2) of the Income Tax Act, 1961 — Business Disallowance — Assessee firm could not justified payment to sub contractors who were relatives of partners and who didn't have means to incur expenses for assessee's work contract, a part of expenditure was justifiably disallowed by Tribunal under section 40A(2) — Akrati Promoters and Decelooers vs. Deputy Commissioner of income tax [2020] 268 Taxman 83 (Allahabad)