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of <h1>High Court allows deduction of sales tax paid pre-filing under Income-tax Act</h1> <h3>Commissioner Of Income-Tax Versus Noshirwan And Company Pvt. Limited</h3> The High Court of Madhya Pradesh ruled in favor of the assessee regarding the deduction of sales tax paid before the filing date under section 139(1) of ... Applied To, Law Applicable The High Court of Madhya Pradesh ruled in favor of the assessee regarding the deduction of sales tax paid before the filing date under section 139(1) of the Income-tax Act, 1961. The court upheld the Tribunal's decision and found that the benefit of the proviso was available to the assessee for earlier years. The Department's appeal was dismissed, and no costs were awarded.
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