Articles by Vivek Jalan

Expenditure on educational seminars by 'Charitable Institutions' related to the main object cannot be disallowed

Vivek Jalan 10 February 2026 at 06:50

Chintan Shivirs serve as platforms for knowledge exchange through seminars and conferences. Learn how such educational activities align with Section 11 tax exemptions, key Supreme Court rulings and the limits on commercial receipts.

Payment for Background screening and Investigation Services is neither Fees for Technical Services (FTS) nor Royalty

Vivek Jalan 09 February 2026 at 06:52

ITAT Delhi rules that payments for background screening services are neither royalty nor FTS, as they do not involve the use of copyright or 'make available' technical knowledge.

Discounts and Incentives are not Unexplainable Cash Credits

Vivek Jalan 09 February 2026 at 06:52

ITAT Chennai holds that discounts and incentives credited in books and linked to business activity cannot be treated as unexplained cash credits under Section 68 or taxed under Section 115BBE.

Section 69C vs Section 105 of ITA 2025: A Fundamental Shift in Tax Law

Vivek Jalan 22 December 2025 at 06:41

Section 105 of ITA 2025 makes unexplained expenditure additions mandatory, replacing "may" with "shall" and removing judicial discretion under Section 69C.

Six-Year Time Limit for Refund Applies Only to Tax Paid, Not to Payments on Exempt Income

Vivek Jalan 19 December 2025 at 07:02

Guided by Article 265 of the Constitution and the Gujarat High Court ruling in Lt. Col. Nikhil Subodh Gajjar (2025), this analysis explains why the six-year limitation under CBDT Circular No. 9/2015 may not apply where no tax was legally payable, with implications for exempt incomes, trusts, and non-profit organisations.

Accepted Quantum Order but Faced Penalty? Legal Remedies Under Section 271(1)(c) & 270A

Vivek Jalan 18 December 2025 at 06:57

Acceptance of quantum additions does not automatically justify a penalty under Sections 271(1)(c) or 270A. Learn why AOs must clearly specify concealment, inaccurate particulars, under-reporting or misreporting, and how assessees can effectively contest penalties even after quantum proceedings attain finality.

Section 36(1)(va) vs Section 43B: Deduction of Employees' PF/ESI After Checkmate Services

Vivek Jalan 13 December 2025 at 09:08

Supreme Court in Checkmate Services held delayed employees' PF/ESI contribution is not deductible even if paid before ITR filing. ITAT allows 143(1)(a) adjustment, while Delhi HC has issued notice on the constitutional validity of Sections 2(24)(x) and 36(1)(va).

Corporate Guarantee vs Negative Lien: Key Transfer Pricing Clarification by ITAT Delhi

Vivek Jalan 01 December 2025 at 06:47

Understand why a negative lien is not a corporate guarantee and carries no transfer pricing implications, as clarified in the ITAT Delhi ruling in JOGPL Pvt Ltd.

Gujarat HC: Income Tax Dept Cannot Issue 148A Notices Solely on GST Dept Inputs

Vivek Jalan 27 November 2025 at 06:09

High Courts warn the Income Tax Department against issuing 148A notices based solely on GST or Sales Tax Department data, stressing independent verification and inquiry.

Taxpayers Face Heat Over GSTR-3B Ineligible ITC Reporting: Circular 170 in Focus

Vivek Jalan 26 November 2025 at 06:21

A detailed analysis of GST implications arising from Circular No. 170/02/2022, highlighting state-wise SGST notices, ITC reversal and disclosure requirements, time-bar challenges u/s 16(4), rectification limits under Section 39(9), and the growing importance of accurate GSTR-3B reporting to avoid litigation and penalties.