Articles by Vivek Jalan
View Full Profile
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.
New Income Tax Act 2025 vs 1961: Tax Offence Changes
Discover key tax offences under the new Income Tax Act 2025 and how they compare to the 1961 Act. Understand your obligations and potential penalties.
Contest Disproportionate Customs Fines & Penalties
Learn how to contest disproportionate Customs fines and penalties. Understand key sections and legal precedents for a successful appeal.
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.
Popular Articles
- e-Aadhaar Download 2026: Know the Easy Online Process
- SBI Savings Account Interest Rate For September 2026: Know How Much You Can Earn?
- Income Tax Refund Delay Reasons for AY 2026-27
- Cheque Book New Rules 2026: Check If Your Old One Is Still Valid?
- Canara Bank 444 Days FD Interest Rate for FY 2026-27
- Tax Audit Rules 2026: New Changes, Limits, Forms and Due Dates Explained
- RBI's New Fixed Deposit Rules: What Changes for Depositors from October 2026?
- FnO and Intraday Loss in ITR For AY 2026-27: Know The Rules Before Reporting
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
