Held that the Assessing Officer had not demonstrated how the business support expenses  paid to F Ltd. were not commensurate with the market value of the services availed of from F Ltd. an entity said to be covered under section 13(3) and thus the assessee violated the conditions under section 13(2)(g) of the Act. The statement of assessable income, balance-sheet and statement of profit and loss account of F Ltd. showed income. The disallowance is  not sustainable. That salary expenditure  to faculty members was disallowed due to non-filing of qualifications and experience and elaborate the services rendered by persons. The assessee had engaged highly technical qualified persons in whole-time management activities of trust as well as regular time teachers in business school. The details of educational qualification and experience in absence of any other evidence to the contrary could not be said to be not just fair and reasonable. That the payment as commission to consultants and counsellors is justified.  That keeping in view the invoices, quotations and student-wise list the disallowance of expenses  on computers to students is  not fair and reasonable. Additions confirmed by the CIT(A) is deleted.  (AY.2012-13)