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<h1>Court upholds Tribunal decision on sales tax addition under Income-tax Act</h1> The High Court of Orissa ruled in favor of the assessee, upholding the Tribunal's decision to delete the addition of sales tax under section 43B of the ... Business Expenditure The High Court of Orissa ruled in favor of the assessee, stating that the Tribunal was justified in deleting the addition of sales tax under section 43B of the Income-tax Act, 1961. The decision was based on previous court rulings and interpretations of the Act. The application was dismissed.
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