Held that respective persons, to whom payments had been made, had offered receipts as their respective income and those individuals were assessed to tax at maximum tax rates. The  Assessing Officer had only compared salary payments made by assessee in year under consideration with that of earlier year to come to conclusion of excessive salary payment and said conclusion was not based on any material on record as contemplated under section 40A(2)(b) of the Act. The Assessing Officer was not justified in partly disallowing salary payments by invoking provisions of section 40A(2)(b) of the Act. (AY.  2015-16)