ORDER 

PER RAJPAL YADAV, JUDICIAL MEMBER :

Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-9, dated 9.3.2015 passed for the Asstt.Year 2011-12.

2. In the first ground of appeal, the assessee has pleaded that the ld.CIT(A) has erred in confirming the disallowance of Rs.1,50,73,321/- which was disallowed by the AO with the aid of section 40A(2) of the Income Tax Act, 1961.

3. Brief facts of the case are that the assessee at the relevant time was having dealership and service centre of Hyundai Cars. It has filed its return of income on 28.9.2011 declaring total income at Rs.77,34,656/-. The case of the assessee was selected for scrutiny assessment and notice under section 143(2) of the Act was issued and served upon the assessee. On scrutiny of the accounts, the ld.AO harboured a belief that the assessee had shown an increase in expenditure on account of payment towards salary at 177.5% as against an increase of 62.9% in the turnover from the preceding year. He issued a show cause notice to the assessee inviting its explanation as to show the details of person to whom salaries have been paid, falls within the ambit of section 40A(2)(b) i.e. related persons. The ld.AO thereafter compiled a details showing details of persons to whom salaries have been paid in this assessment year vis-à- vis in earlier years. In response to the query of the AO, the assessee has filed a chart containing details of 23 employees; their designation in the company, nature of work undertaken by them, age, qualification and total salary paid to them. These details have been reproduced by the ld.AO on page no.3 to 5 of the assessment order. Such details read as under: