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<h1>Sales-tax disallowance appeal allowed for Shri S. Ayyadurai by ITAT Madras.</h1> The Appellate Tribunal ITAT Madras allowed the appeal filed by the assessee, Shri S. Ayyadurai, regarding the disallowance of Rs. 36,337 paid as ... - The appeal was filed by the assessee, Shri S. Ayyadurai, objecting to the disallowance of Rs. 36,337 paid as sales-tax. The Appellate Tribunal ITAT Madras allowed the appeal, stating that the sales-tax liability claimed as a deduction must be allowed as it was a subsisting one at the time when the accounts were closed and the return was filed.