Articles by Vivek Jalan

Tax Offences Under the New Income Tax Act 2025: How They Compare With the 1961 Act

Vivek Jalan 25 November 2025 at 06:17

A detailed comparison of key prosecution offences under the Income Tax Act, 1961 and the new Income Tax Act, 2025, including sections on wilful tax evasion, failure to file returns, and non-payment of TDS/TCS.

Contesting disproportionate fines and penalties under Customs

Vivek Jalan 24 November 2025 at 06:22

Fines and penalties under Customs can be disproportionate and may need to be contested. However, to contest these, more is required to be done than merely citin..

GST Notice Service Under Section 169: When Does Portal Upload Become Insufficient?

Vivek Jalan 22 November 2025 at 06:33

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

Vivek Jalan 21 November 2025 at 06:27

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)

Vivek Jalan 19 November 2025 at 06:41

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)?

Vivek Jalan 06 November 2025 at 06:46

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

Vivek Jalan 04 November 2025 at 06:34

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

Vivek Jalan 25 October 2025 at 09:23

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?

Vivek Jalan 26 August 2025 at 08:37

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

Vivek Jalan 19 August 2025 at 08:30

Explore key differences between Sections 153A & 153C of the Income Tax Act, definition of incriminating material, and major Supreme Court rulings.