Articles by Vivek Jalan
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Educational Seminar Costs: Charitable Institutions' Main Object
Discover if expenditure on educational seminars by charitable institutions is allowable. Learn about the 'Charitable Institutions' main object' and tax implications.
Background Screening Payments: Not FTS or Royalty
Discover why payments for background screening and investigation services are neither Fees for Technical Services (FTS) nor royalty, based on a key legal ruling.
Discounts & Incentives Not Unexplained Cash Credits
Learn how ITAT Chennai ruled that discounts and incentives, when properly explained and offered to tax, are not unexplained cash credits under Section 68.
Section 69C vs 105 ITA 2025: Tax Law Shift
Discover the fundamental shift from Section 69C to Section 105 of ITA 2025. Understand the stricter implications for unexplained expenditure and tax deductions....
Tax Refund Time Limit: Paid Tax vs. Exempt Income
Understand the 6-year time limit for tax refunds. Learn when it applies to paid tax and when it doesn't for exempt income.
Quantum Order Penalty? Legal Recourse Under Section 271(1)(c) & 270A
Accepted a quantum order but received a penalty? Discover your legal remedies under Sections 271(1)(c) and 270A of the Income Tax Act. Learn how to contest.
PF/ESI Deduction: Section 36(1)(va) vs 43B Explained
Understand the crucial difference between Section 36(1)(va) and 43B regarding employee PF/ESI deductions. Learn why delayed deposits are disallowed.
Corporate Guarantee vs Negative Lien: ITAT Delhi Clarification
Understand the difference between a corporate guarantee and a negative lien, and learn how ITAT Delhi clarified transfer pricing implications for associated enterprises.
Gujarat HC: Income Tax Notices Need Own Inquiry, Not Just GST Data
Learn how the Gujarat High Court ruled that the Income Tax Dept. must verify GST data independently before issuing notices under Section 148A.
GSTR-3B Ineligible ITC Reporting: Circular 170 Explained
Understand the implications of Circular 170 on GSTR-3B ineligible ITC reporting. Learn how to avoid non-compliance and potential litigation with our expert guidance.
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