Articles by Vivek Jalan

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ITA 2025: Can Mere Suspicion Trigger Seizure? Karnataka HC's Xiaomi Verdict Explained

Posted by Vivek Jalan 11 May 2026 717 Views

Can mere suspicion trigger seizure of foreign assets? Explore how Section 247 of ITA 2025 links with the Black Money Act, the Karnataka HC's Xiaomi ruling, and the legal framework behind foreign asset seizure.



CESTAT Ruling: Machinery Seizure & EPCG Default

Posted by Vivek Jalan 01 May 2026 48 Views

Learn how the Hyderabad CESTAT ruled on machinery seizure impacting EPCG export obligations. Understand your rights and compliance insights.



GSTAT Appeals: Avoid Critical Mistakes | Landmark Case Insights

Posted by Vivek Jalan 29 April 2026 1446 Views

Filing GSTAT appeals? Learn from a landmark case to avoid common mistakes. Ensure valid filing, timely submission, and strong evidence for success.



Capital Gains: Year of Transfer for Property

Posted by Vivek Jalan 27 April 2026 1318 Views

Understand when capital gains are assessed for property transfers with partial payments. Learn how possession date determines the assessment year.



GST on University Affiliation Fees: Relief or Litigation?

Posted by Vivek Jalan 25 April 2026 148 Views

Explore the ongoing debate on GST applicability to university affiliation fees. Learn about recent court rulings and their implications for educational institutions.



Form 10-IEA Mandatory for Tax Regime Switch AY 2024-25

Posted by Vivek Jalan 24 April 2026 1125 Views

Switching tax regimes from AY 2024-25? Learn about the new Rule 21AGA and the mandatory Form 10-IEA for businesses. Discover changes to exempt allowances, perquisites, and depreciation.



GST Not Applicable on Leasehold Rights Transfer, Holds Bombay High Court

Posted by Vivek Jalan 23 April 2026 1328 Views

Bombay High Court rules that assignment of leasehold rights is not a taxable supply under GST, treating it as transfer of immovable property; key implications amid ongoing Supreme Court challenge.



GST Interest Cost Changes: New Formula & Auto-Population

Posted by Vivek Jalan 22 April 2026 203 Views

Understand the new GST interest calculation formula effective March 2026. Learn about auto-population in GSTR-3B and interest collection in GSTR-10.



Loan Waiver Taxability: Interest vs. Principal Explained

Posted by Vivek Jalan 18 April 2026 340 Views

Understand the taxability of loan waivers. Learn how interest and principal waivers are treated differently under income tax laws.



Supreme Court GPU Rules: Trade, Business & Charitable Trusts

Posted by Vivek Jalan 17 April 2026 127 Views

Understand the Supreme Court's landmark ruling on Section 2(15) for GPU charitable trusts. Learn rules on trade, business, and consideration limits.




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