https://www.taxtmi.com/caselaws?id=467308 Section 43B's actual payment requirement was held to govern claims for employees' liabilities transferred on a slump sale: contractual transfer to a transferee does not constitute payment by the assessee and therefore cannot substitute for actual discharge by the assessee on or before the due date under Section 139(1); deduction claimed on that basis was disallowed. Separately, adjustments in the processing intimation under Section 143(1) were upheld as permissible where the claim was prima facie incorrect on the face of the return after offering opportunity to the assessee, and the application under appellate rules to challenge those adjustments was rejected. en-us Fri, 30 Jan 2026 00:00:00 +0530 Fri, 13 Mar 2026 18:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467308 Section 43B's actual payment requirement was held to govern claims for employees' liabilities transferred on a slump sale: contractual transfer to a transferee does not constitute payment by the assessee and therefore cannot substitute for actual discharge by the assessee on or before the due date under Section 139(1); deduction claimed on that basis was disallowed. Separately, adjustments in the processing intimation under Section 143(1) were upheld as permissible where the claim was prima facie incorrect on the face of the return after offering opportunity to the assessee, and the application under appellate rules to challenge those adjustments was rejected. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467308