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CA. Vivek kr. Jain

B.Com,LL.B, FCA

Gwalior

Joined: Jan 2026

About Author

CA. Vivek kr. Jain
Chartered Accountants
B.Com,LL.B, FCA
Opp Mundra Nursing Home,
Near Mathur Chatrawas
Bhonsle ki goth, Naya Bazar
Lashkar,Gwalior-474009

Articles by CA. Vivek kr. Jain 13

Disallowance of WIP Out of Disclosed On-Money Not Sustainable – Section 40A(3) Cannot Lead to Double Taxation; Unsecured Loan Through Banking Channel Not Taxable u/s 68 | Shanti Developers v. DCIT (ITAT Rajkot)

04 Feb 2026 | 900 Views

Anticipatory Bail Granted in GST Input Tax Credit Fraud Case; Custodial Interrogation Held Unnecessary – Dheeraj Gupta vs. State of Madhya Pradesh (MP High Court)

27 Jan 2026 | 1026 Views

Refund of Unutilised ITC Post-Amalgamation Not Permissible Without Complete ITC Transfer: Gujarat High Court in M/s Alstom Transport India Ltd. v. Additional Commissioner, CGST & CE (Appeals) | Relying on VKC Footsteps (SC)

24 Jan 2026 | 1117 Views

TDS credit follows the PAN on TDS / 26AS - not merely who offers the income, ITAT Ahmedabad in Jerambhai Ratnabhai Patel vs. CPC Bangalore & ITO Ward-5(1)(2), Ahmedabad

22 Jan 2026 | 481 Views

Refund of Unutilised ITC on Closure of Business Not Permissible Beyond Section 54(3): Single Judge Order Set Aside Following VKC Footsteps – Union of India vs. SICPA India Pvt. Ltd. (Sikkim HC)

22 Jan 2026 | 578 Views

Reopening of Assessment on Same Transaction Held Void – Change of Opinion Not Permissible”

22 Jan 2026 | 488 Views

Penalty under Section 271(1)(c) Deleted Due to Defective and Vague Penalty Notice Without Specifying Correct Limb Despite AMT Assessment under Section 115JC: ITAT Rajkot in Klin Industries vs. ACIT

21 Jan 2026 | 929 Views

Reassessment under Section 147 Quashed for Non-Issuance of Mandatory Notice under Section 143(2); Entire Assessment Declared Null and Void: ITAT Agra in Prem Lata Verma vs. DCIT

21 Jan 2026 | 507 Views

Ex Parte CIT(A) Order and Reassessment under Section 147 Set Aside for Violation of Natural Justice; Matter Remanded for Fresh Adjudication: ITAT Rajkot in Ila Jignesh Kumar Vakharia vs. ITO

21 Jan 2026 | 581 Views

ITAT Ahmedabad in Jentibhai Shambhubhai Prajapati v. ACIT Holds Section 150(1) Cannot Revive Time-Barred Assessments Quashed under Section 153C — Jurisdictional Defects Are Incurable

17 Jan 2026 | 601 Views

Natural Justice Prevails over Procedural Formalism under GST: Ex-Parte Assessment under Section 73 Set Aside by Karnataka High Court | M/s Business Aircraft Management Services Pvt. Ltd. v. State of Karnataka

16 Jan 2026 | 612 Views

Reassessment Quashed for Failure to Issue Mandatory Notice under Section 143(2) within Limitation: ITAT Delhi in Agrico Organics Ltd. v. DCIT

15 Jan 2026 | 580 Views

Reassessment Quashed for Procedural Lapses: AO's "Inadvertent" Error Proves Fatal, Abhishek Jayketu Joshi Vs AC CIR-42(2)(1), Mumbai,

15 Jan 2026 | 1210 Views