Assessee incurs expenditure, which is paid/ payable to specified person and <br />AO considers that such expenditure is excessive or unreasonable having regard to :-<br />Fair market value of the goods, services or facilities for which the payment is made or <br />legitimate needs of business or profession or <br />Benefit there from to the assessee.<br /><br />In such a case, expenditure considered excessive by AO shall not be allowed as a deduction.
