Articles by Vivek Jalan
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GST Notice Service Under Section 169: When Does Portal Upload Become Insufficient?
The Madras High Court set aside a GST assessment after finding that portal-only notice service was ineffective. Learn what Section 169 mandates, why repeated portal notices aren't enough, and how taxpayers can avoid ex parte orders amid upcoming pre-deposit requirements.
Non-Filing of ITR and Non-Payment of Taxes May Lead to Prosecution u/s 276C
Non-filing of ITR or non-payment of taxes can trigger prosecution under Section 276C of the Income Tax Act for willful tax evasion. Penalties include rigorous imprisonment up to 7 years and fines, especially where evasion exceeds Rs 25 lakh.
Short SCN Response Time Leads to Quashing of GST Demand Order Under Section 75(4)
A GST demand order passed without granting a personal hearing violates Section 75(4) of the CGST Act and the principles of natural justice, as reaffirmed by the Gauhati High Court in Diganta Kumar Deka v. State of Assam. The court set aside the DRC-07 order and allowed de-novo proceedings with adjusted limitation.
No-Income Period Expenses: Can You Claim Deductions Under Section 37(1) or 34(1)?
Explore whether expenses incurred during a no-income period are allowable under Section 37(1) of the Income Tax Act, 1961 or Section 34(1) of ITA, 2025, and understand how unabsorbed depreciation is treated under Sections 32(2) and 33(11).
ITAT Ahmedabad: No Section 14A Disallowance When Assessee Has Sufficient Own Funds
ITAT Ahmedabad rules that disallowance under Section 14A read with Rule 8D is not justified when the assessee has sufficient own funds for investments.
Supreme Court on Section 153C: Why One-Year Incriminating Material Cannot Justify Six-Year Reassessments
Understand the key differences between Sections 153A and 153C of the Income Tax Act, 1961, and how courts have interpreted the scope of incriminating materials in search assessments.
Can Cloud Data Be Treated as 'Books of Account' Under Income Tax Act 2025?
Explore whether cloud data can be treated as 'books of account' under Income Tax Act 2025, just as loose papers were relied upon under ITA 61.
Sections 153A & 153C of the Income Tax Act: Incriminating Material, Judicial Rulings & Assessment Scope
Explore key differences between Sections 153A & 153C of the Income Tax Act, definition of incriminating material, and major Supreme Court rulings.
Section 40A(2)(b): Domestic Transfer Pricing in GST Era
Domestic transfer pricing: Specified Domestic transaction to exclude payments made u/s 40A(2)(b); Inter-unit comparison of net profit in these GST times
Streamlining Tax Laws: Merging Provisions, Enhancing Officer Accountability and Promoting Ease of Compliance
Today each Section and Rule of The Income Tax Act is flooded with Provisions and explanations. Then there are circulars as well as notifications, some of which are so old that it is even difficult to find them publicly.
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