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<h1>Appeal allowed on sales tax liability disallowance & professional charges treated as revenue expenditure.</h1> The appeal was allowed by ITAT Ahmedabad-B regarding the disallowance of outstanding sales-tax liability under s. 43B. The disallowance of professional ... - The appeal related to disallowance of outstanding sales-tax liability under s. 43B was allowed by the ITAT Ahmedabad-B. The disallowance of professional charges for systems analysis and materials planning was overturned, with the expenditure considered as revenue expenditure. The appeal was treated as allowed for statistical purposes.