Articles by Vivek Jalan
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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.
Prosecution for Tax Evasion: Section 276C Explained
Avoid prosecution under Section 276C! Learn about penalties for willful tax evasion and non-payment of taxes in the UK. Understand the consequences and protect yourself.
GST Demand Order Quashed: Short SCN Response Time
Discover how a short response time to a GST SCN can lead to a demand order being quashed. Learn about Section 75(4) and natural justice principles.
No Income Period Expenses: Deductions Under Section 37(1)/34(1)
Discover if expenses incurred during a no-income period are deductible under Section 37(1) or 34(1) of the Income Tax Acts. Learn about unabsorbed depreciation....
No Section 14A Disallowance If Own Funds Exceed Investments
Learn how ITAT Ahmedabad ruled that no Section 14A disallowance applies if your own funds cover your investments. Understand the implications for your tax assessment.
Supreme Court: 1 Year Incriminating Material for 6 Year Reassessments
Discover the Supreme Court's ruling on Section 153C: why one year of incriminating material cannot justify six years of tax reassessments. Learn more.
Cloud Data as Books of Account Under Income Tax Act 2025?
Explore if cloud data can be treated as 'books of account' under the Income Tax Act 2025. Understand the implications for tax assessments and compliance.
Income Tax Act: Sections 153A & 153C Explained
Understand Income Tax Act Sections 153A & 153C, incrimination, and judicial rulings on assessment scope. Learn about search and seizure provisions.
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