Articles by Vivek Jalan
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RBI's Move Towards Direct Regulation: Impact on Cross Border Payment Aggregators
Vivek Jalan
11 November 2023 at 15:08
Cross border Payment Aggregators like Amazon (Pay) India, Google India, Razorpay, Pine Labs, PayPal, Cashfree, Paymate, etc to be directly regulated by RBI now
Income Tax bitter pill for the business of prescription of medicines
Vivek Jalan 07 November 2023 at 10:26
Not every doctor is corrupt and not every pharmaceutical firm resorts to unethical means to sell their products. However, there is no denying that a large number of doctors and medical companies adopt unfair means. Even the Supreme Court frowned at the expenses incurred on sales promotion of certain medicines
Tax Planning vide colourable device u/s 45(3) not allowed?
Vivek Jalan 01 November 2023 at 13:21
Is tax planning an offence or not? From the Apex Court's decision in the case of Union of India vs. Azadi Bachao Andolan [2003] 263 ITR 706 (SC), it is transpired that once the transaction is genuine, merely because it was entered into with a motive to plan tax, it would not become a colourable device, nor does it earn any disqualification.
Analysis of taxability of personal guarantee and corporate guarantee under GST from October 2023
Vivek Jalan 30 October 2023 at 14:22
Whether GST on Corporate guarantees provided by one person to another is applicable retrospectively or prospectively from 26th October 2023?
GST Treatment of Gold Coins & White Goods as Dealer Incentives
Vivek Jalan 27 October 2023 at 14:15
Gold Coins / white goods given free by principals to dealers for achieving targets are supply under GST
GST Cash Ledger Credit: Cash Payment or Contempt Dilemma?
Vivek Jalan 20 October 2023 at 08:58
Can GST Amount credited in Cash Ledger be considered as cash payment or not? Commissioner shall follow High Court directions or appeal against but cannot act in contempt
A Comprehensive Guide to Filing Form 10-IFA under Rule 21AHA for New Manufacturing Cooperatives
Vivek Jalan 18 October 2023 at 14:02
Filing of Form 10-IFA vide Rule 21AHA by new manufacturing cooperatives to avail benefit of concessional rate of Income Tax
New Inventory Valuation guidelines under Income Tax
Vivek Jalan 14 October 2023 at 09:07
The Finance Act 2023 has taken a major step forward by introducing the concept of inventory valuations by Cost Accountants in specific cases, as granted by Section 142(2A) of the Income Tax Act.
Streamlined Lower TDS Procedure: Online Consumption Statement
Vivek Jalan 10 October 2023 at 14:06
Procedure for Lower TDS u/r 28AA streamlined; Consumption Statement to be available online to deductors
Deemed Rent Calculation for Unsold Flats: The Crucial Role of Municipal Value
Vivek Jalan 28 September 2023 at 09:11
Unsold flats to be considered for deemed rent under Income from House Property from date of CC… but Municipal Value to be considered as Annual Letting Value
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