Articles by Vivek Jalan

Sec 154 Cases: AO Responsibility to Avoid Appeals

Posted by Vivek Jalan 16 October 2026 1657 Views

Learn why Assessing Officers (AOs) must take responsibility for Section 154 cases to prevent unfavourable appellate judgments. Understand 'error apparent' and proper procedures.

PMLA Act Update: Stricter Record Keeping for Crypto & More

Posted by Vivek Jalan 17 October 2026 120 Views

Discover how the PMLA Act now covers crypto transactions, with stricter record-keeping for NPOs, trusts, and companies. Learn about new due diligence requirements.

ITAT Delhi: No Separate AMP Benchmarking Post-TNMM Acceptance

Posted by Vivek Jalan 02 October 2026 45 Views

Discover how the ITAT Delhi ruled that AMP expenses, once included in TNMM, cannot be separately benchmarked. Learn about transfer pricing implications.

Capital vs Revenue: ITAT & Minister Clarify Tax Rules

Posted by Vivek Jalan 28 September 2026 213 Views

Understand the crucial difference between capital and revenue expenditure and receipts. Learn how ITAT rulings and Minister Arjun Meghwal's insights provide tax clarity.

GST Inverted Duty Refund: Higher Rated Ancillary Inputs Qualify

Posted by Vivek Jalan 17 September 2026 1698 Views

Claim GST inverted duty refunds even if principal input & output are same-rated. Higher taxed ancillary inputs now eligible. Learn more!

ITC on Construction for Leasing: High Court Ruling

Posted by Vivek Jalan 16 September 2026 855 Views

Learn how the High Court ruled on ITC for construction of properties intended for leasing, clarifying Section 17(5)(d) of the CGST Act.

Pre Deposit for Penalty Orders: High Court & GSTATs Clarify

Posted by Vivek Jalan 10 September 2026 177 Views

Understand pre-deposit rules for penalty-only orders. Learn how the High Court and GSTATs clarify applicability and protect your rights for appeals filed before Oct 1, 2025.