1996 (4) TMI 54 - HC - Income Tax

Summary

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.