Assessee-individual was engaged in paper business. Assessing Officer held  that assessee had paid to related parties excessive rent for various godowns/shop. Assessing Officer compared rent paid by assessee in previous year to rent paid and  applied the provision of section 40A(2)(b) of the Act.   Tribunal held that when Assessing Officer had not conducted any enquiry to ascertain fair market rent of particular property so as to hold such rental payment excessive or unreasonable, disallowance made by Assessing Officer was contrary to provision of section 40A(2)  of the Act. Provisions of section 40A(2) could not be invoked in respect of transaction of payment of rent to sisters-in-laws who were not falling in definition in term of ‘relative’ provided under section 2(41)  of the Act.  Definition of term ‘relative’ as provided under section 56(2) is only for said clause of section 56(2) and therefore, same cannot be applied in respect of provisions of section 40A(2); in matter of section 56(2), a general definition of term ‘relative’ as provided under section 2(41) would be applicable.    (AY. 2013-14, 2014-15)