The AO  restricted the rent to the rate on which another premises was hired by the assessee.  The CIT (A) deleted the addition based on the orders in the case of the assessee.  He held that there was no excessive or unreasonable payment to related persons in terms of the provisions of S.  40A(2)(b).  On appeal the Tribunal held that   since the AO had not considered the payment of the maintenance charges, location, and applicability of the provisions of S.  40A(2)(b) and since no evidence regarding unreasonableness of the rent paid had been brought on record the deletion was justified.   (AY. 2006-07 2009-10, 2010-11, 2011-12).