https://www.taxtmi.com/caselaws?id=787789 Whether adjustments against excess royalty pre-payments amount to 'actual payment' for claiming deduction under section 43B is the central issue; the Tribunal found the record shows some sums paid through banking channels while other amounts were treated as book adjustments and the AO and CIT(A) failed to verify if initial estimated payments held by the State extinguished liability on final determination, so the Tribunal remitted the matter to the Assessing Officer for detailed factual verification and opportunity of hearing and allowed the appeal for statistical purposes in favour of the assessee. en-us Wed, 18 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787789 Whether adjustments against excess royalty pre-payments amount to 'actual payment' for claiming deduction under section 43B is the central issue; the Tribunal found the record shows some sums paid through banking channels while other amounts were treated as book adjustments and the AO and CIT(A) failed to verify if initial estimated payments held by the State extinguished liability on final determination, so the Tribunal remitted the matter to the Assessing Officer for detailed factual verification and opportunity of hearing and allowed the appeal for statistical purposes in favour of the assessee. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787789