Articles by Vivek Jalan

No Section 14A Disallowance If Own Funds Exceed Investments

Posted by Vivek Jalan 04 November 2025 198 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 293 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 539 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 799 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 662 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 286 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 251 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.

GST Exemption for Payment Aggregators, Not Gateways

Posted by Vivek Jalan 06 January 2025 371 Views

Clarification on GST exemption: RBI-regulated Payment Aggregators qualify, but Payment Gateways and other fintech services do not. Learn more.

GST Council: Key CGST Rule Changes Affecting IMS

Posted by Vivek Jalan 04 January 2025 401 Views

Discover major CGST rule amendments from the 55th GST Council meeting, impacting Invoice Management System (IMS) and credit note procedures. Learn how these changes affect your business.