Articles by Vivek Jalan
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GST Cash Ledger Credit: Cash Payment or Contempt Dilemma?
Can GST Amount credited in Cash Ledger be considered as cash payment or not? Commissioner shall follow High Court directions or appeal against but cannot act in contempt
A Comprehensive Guide to Filing Form 10-IFA under Rule 21AHA for New Manufacturing Cooperatives
Filing of Form 10-IFA vide Rule 21AHA by new manufacturing cooperatives to avail benefit of concessional rate of Income Tax
New Inventory Valuation guidelines under Income Tax
The Finance Act 2023 has taken a major step forward by introducing the concept of inventory valuations by Cost Accountants in specific cases, as granted by Section 142(2A) of the Income Tax Act.
Streamlined Lower TDS Procedure: Online Consumption Statement
Procedure for Lower TDS u/r 28AA streamlined; Consumption Statement to be available online to deductors
Deemed Rent Calculation for Unsold Flats: The Crucial Role of Municipal Value
Unsold flats to be considered for deemed rent under Income from House Property from date of CC… but Municipal Value to be considered as Annual Letting Value
Vague SCN may be non-maintainable but can be practically handled better
GST Cases sometimes remind us of Charlie Chaplin Shows. However, these shows may be better handled by taxpayers at the adjudicating level itself in case they co...
Practical Application of GST on Gaming & Gambling vide Rule 31B & Rule 31C: Explanation with examples
Rule 31B of The CGST Rules inserted vide Not No 45/2023, provides for determining the Value of supply in case of online gaming including online money gaming
Revenue Vs Capital Expenditure & Depreciation on Capital Expenditure: The argument continues
By terminating the services of a vendor, an assessee may intend to save the expense that it would have had to incur in the relevant previous year as well as for few more years going ahead. However, it cannot be said that this saving is an enduring benefit or has resulted in creating an asset.
PMLA Act Tightens for Banking & Financial Transactions
Bank Accountholders undertaking specified transactions to be alert as PMLA Act becomes more stringent for Banking/NBFC/Financial and other Entities
30 Days time for IRN w.e.f 1st Nov 2023: Issues and Pointers
As the unscrupulous elements find out new ways of gaming the system, so do the GST Authorities keep on tightening the loopholes. The genuine taxpayers have to bear the brunt of these stringent measures
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