Articles by Vivek Jalan
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CBDT Monetary Limits for Income Tax Appeals: ITAT, High Court & Supreme Court Explained
Understand CBDT Circular No. 17/2019 on monetary limits for departmental income tax appeals before ITAT, High Courts and the Supreme Court. Learn how tax effect is calculated for multiple assessment years, composite orders, interest and penalty matters, exceptions to the circular, and its applicability to pending appeals with practical examples.
Angel Tax Explained: Exemptions, Rule 11UA Amendments and Impact of Section 56(2)(viib) Omission
Despite the omission of Section 56(2)(viib), understanding Angel Tax developments remains crucial. Explore the exemptions under Notifications 29/2023 and 30/2023, startup relief measures, proposed Rule 11UA valuation methods, and the new 10% safe harbor provision.
Form 10A, 10AB, 10BD and 10BE: What Every Trust Must Know After CBDT Circular 6/2023
Learn about the latest tax compliance relaxations for trusts, charitable institutions and NPOs, including Form 10A, 10AB, 10BD and 10BE updates.
India Tax Exemption for Govt Securities: FIIs & BIS
New Ordinance exempts FIIs & BIS from tax on Govt securities income & capital gains. Boosts foreign investment & forex reserves in India.
Section 69A Explained: Bitumen Not a 'Valuable Article' for Tax
Understand Supreme Court ruling on Section 69A: Bitumen isn't a 'valuable article' for tax additions. Learn what constitutes a valuable article.
TCS on Foreign Credit Card Spends: Section 206C(1G) Explained
Understand how Section 206C(1G) impacts TCS on foreign credit card spends. Learn about rates, exemptions up to ₹7 lakh, and implications for travelers.
GSTN Advisory for Set-Off of IGST Liability taken off from the GST Portal: Expected Consequences for Taxpayers!
The April 2026 withdrawal of the GST portal advisory has restored the statutory ITC utilization sequence under Section 49(5) of the CGST Act, increasing compliance and cash flow challenges for taxpayers. Businesses that relied on the earlier mechanism in February and March 2026 may now face interest liability, notices, and potential litigation over incorrect ITC utilization.
GSTAT Kolkata Bench Inaugurated: New Case Listing Process
Explore the new GSTAT Kolkata Bench, its inauguration, and the streamlined 3-category case listing process for faster GST dispute resolution. Learn about bench allocation.
Section 56(2)(viib) & Foreign Investment in Startups Post-2023
Understand Section 56(2)(viib) changes impacting foreign investment in Indian startups after Finance Act 2023. Learn about new valuation rules and exemptions.
TCS on Foreign Remittances Deferred to Oct 2023: New Rules
Understand the deferred TCS on foreign remittances & credit card spends. Learn new rates, thresholds, and exemptions effective October 1, 2023.
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