Articles by Vivek Jalan

avatarView Full Profile

Section 69C vs 105 ITA 2025: Tax Law Shift

Posted by Vivek Jalan 22 December 2025 624 Views

Discover the fundamental shift from Section 69C to Section 105 of ITA 2025. Understand the stricter implications for unexplained expenditure and tax deductions....



Quantum Order Penalty? Legal Recourse Under Section 271(1)(c) & 270A

Posted by Vivek Jalan 18 December 2025 119 Views

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

Posted by Vivek Jalan 13 December 2025 1188 Views

Understand the crucial difference between Section 36(1)(va) and 43B regarding employee PF/ESI deductions. Learn why delayed deposits are disallowed.



New Income Tax Act 2025 vs 1961: Tax Offence Changes

Posted by Vivek Jalan 25 November 2025 527 Views

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.



Gujarat HC: Income Tax Notices Need Own Inquiry, Not Just GST Data

Posted by Vivek Jalan 27 November 2025 603 Views

Learn how the Gujarat High Court ruled that the Income Tax Dept. must verify GST data independently before issuing notices under Section 148A.



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

Posted by Vivek Jalan 22 November 2025 2662 Views

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.



Contest Disproportionate Customs Fines & Penalties

Posted by Vivek Jalan 24 November 2025 210 Views

Learn how to contest disproportionate Customs fines and penalties. Understand key sections and legal precedents for a successful appeal.



GSTR-3B Ineligible ITC Reporting: Circular 170 Explained

Posted by Vivek Jalan 26 November 2025 6984 Views

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.



Prosecution for Tax Evasion: Section 276C Explained

Posted by Vivek Jalan 21 November 2025 843 Views

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.



Corporate Guarantee vs Negative Lien: ITAT Delhi Clarification

Posted by Vivek Jalan 01 December 2025 440 Views

Understand the difference between a corporate guarantee and a negative lien, and learn how ITAT Delhi clarified transfer pricing implications for associated enterprises.




Popular Articles





CCI Pro

CCI Articles

submit article



Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details