Gratuity and LE in case of transfer in group entities

A company has transferred certain employees to another group entity along with the related Gratuity and Leave Encashment provisions. The receiving company has increased its provision by debiting the transferring company, and the transferring company has reduced its provision by crediting the receiving company. No actual payment has been made to the employees so far. As per my understanding, the amount transferred should be allowed to the transferring company by treating it as a paid amount, and disallowed for the receiving company as an expense not actually paid under Section 43B of the Income-tax Act, 1961. Kindly clarify whether this…

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  payment u/s 43B

Assessee took fraudulent cenvat credit by fake invoices. Admitted the same during search. Upon order of DCGST paid the entire principal amount of duty . Can it ( not interest & penalty) be claimed u/s 43B or will it be hit by Explanation to section 37 ?

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