Articles by Vivek Jalan
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Can Delay in Filing a Tax Appeal Be Condoned if the Assessee Relied on Professional Advice?
Can professional advice justify delay in filing a tax appeal? Explore ITAT rulings on condonation of delay, genuine reasons, limitation and the importance of merit-based decisions.
GST E-Invoicing Shift: RCM Transactions & Compliance Risks
New GST e-invoicing rules now cover RCM purchase transactions. Discover risks and how to ensure compliance to avoid interest and ITC issues.
Sec 154 Cases: AO Responsibility to Avoid Appeals
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
Discover how the PMLA Act now covers crypto transactions, with stricter record-keeping for NPOs, trusts, and companies. Learn about new due diligence requirements.
IBC Overrides Income Tax & GST Laws: Supreme Court Ruling
Discover how the IBC's overriding effect impacts Income Tax and GST proceedings. Learn about Supreme Court rulings and moratorium implications for businesses.
ITAT Delhi: No Separate AMP Benchmarking Post-TNMM Acceptance
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
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
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
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
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.
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