Articles by Vivek Jalan

PF/ESI Deduction: Section 36(1)(va) vs 43B Explained

Posted by Vivek Jalan 13 December 2025 1180 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 600 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 2656 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 200 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 6981 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 841 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 436 Views

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

GST Demand Order Quashed: Short SCN Response Time

Posted by Vivek Jalan 19 November 2025 726 Views

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)

Posted by Vivek Jalan 06 November 2025 610 Views

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....