Articles by Vivek Jalan

Prosecution for Tax Evasion: Section 276C Explained

Posted by Vivek Jalan 21 November 2025 807 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.

GST Demand Order Quashed: Short SCN Response Time

Posted by Vivek Jalan 19 November 2025 713 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 598 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....

No Section 14A Disallowance If Own Funds Exceed Investments

Posted by Vivek Jalan 04 November 2025 201 Views

Learn how ITAT Ahmedabad ruled that no Section 14A disallowance applies if your own funds cover your investments. Understand the implications for your tax assessment.

Supreme Court: 1 Year Incriminating Material for 6 Year Reassessments

Posted by Vivek Jalan 25 October 2025 294 Views

Discover the Supreme Court's ruling on Section 153C: why one year of incriminating material cannot justify six years of tax reassessments. Learn more.

Cloud Data as Books of Account Under Income Tax Act 2025?

Posted by Vivek Jalan 26 August 2025 542 Views

Explore if cloud data can be treated as 'books of account' under the Income Tax Act 2025. Understand the implications for tax assessments and compliance.

Income Tax Act: Sections 153A & 153C Explained

Posted by Vivek Jalan 19 August 2025 800 Views

Understand Income Tax Act Sections 153A & 153C, incrimination, and judicial rulings on assessment scope. Learn about search and seizure provisions.

Domestic Transfer Pricing GST: Section 40A(2)(b) Explained

Posted by Vivek Jalan 20 January 2025 664 Views

Understand domestic transfer pricing in the GST era, focusing on Section 40A(2)(b) and profitability differences. Learn how tax authorities assess these issues....

Streamline Tax Laws: Simpler Compliance & Officer Accountability

Posted by Vivek Jalan 17 January 2025 288 Views

Discover how merging tax provisions, enhancing officer accountability, and simplifying compliance can transform the Income Tax Act for individuals and businesses.

Condoning Tax Form Delays for NPOs & Corporates

Posted by Vivek Jalan 06 January 2025 253 Views

Learn how NPOs and corporates can apply for condonation of delay in filing crucial tax forms like 9A, 10, 10B, 10BB, 10-IC, and 10-ID. Find out the process and timelines.