https://www.taxtmi.com/caselaws?id=790414 Amalgamation required the revised computation for the pre-amalgamation period to be considered and the advance tax credit to be apportioned between the amalgamating and successor entities, so the matter was sent back for verification and recomputation. Employees' provident fund contribution was claimed to have been debited from the bank account before the due date, with delayed portal credit caused by technical issues, so the disallowance was remitted for factual verification and allowance if payment was timely. Claims under section 43B for leave encashment, gratuity, labour welfare fund and pension also required verification of actual payment or eligible transfer entries, and were directed to be examined afresh. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790414 Amalgamation required the revised computation for the pre-amalgamation period to be considered and the advance tax credit to be apportioned between the amalgamating and successor entities, so the matter was sent back for verification and recomputation. Employees' provident fund contribution was claimed to have been debited from the bank account before the due date, with delayed portal credit caused by technical issues, so the disallowance was remitted for factual verification and allowance if payment was timely. Claims under section 43B for leave encashment, gratuity, labour welfare fund and pension also required verification of actual payment or eligible transfer entries, and were directed to be examined afresh. Case-Laws Income Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790414