Sneha Sukumaran Mullakkal
Sneha Sukumaran Mullakkal is a graduate in Business Administration and Law with a keen interest in laws impacting everyday lives. She is a passionate dancer who also finds joy in singing and drawing. With a strong commitment to making legal concepts accessible and relevant to the common person, she brings a unique blend of analytical thinking and artistic expression to her work.
![ITAT Deletes Capital Gains Addition of Rs.55 Lakh from Noida Property, Allows S.54 Deduction After Substantiation [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093458-2041943-capital-gains-tax-capital-gains-recent-judicial-trends-and-their-implications.webp "ITAT Deletes Capital Gains Addition of Rs.55 Lakh from Noida Property, Allows S.54 Deduction After Substantiation [Read Order]")
ITAT Deletes Capital Gains Addition of Rs.55 Lakh from Noida Property, Allows S.54 Deduction After Substantiation [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the capital gains addition of Rs.55 lakh from the sale of a Noida property...
![GST Paid on Exempt Residential Rentals: Andhra Pradesh HC allows Refund, sets aside Deficiency Memos [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/250x150_2093054-cbic-gst-on-renting-gst-renting-of-immovable-property-immovable-property-rcm-goods-and-services-tax-taxscan.webp "GST Paid on Exempt Residential Rentals: Andhra Pradesh HC allows Refund, sets aside Deficiency Memos [Read Order]")
![Failure to Detect Commercial Goods Disguised as Gifts: Delhi HC Upholds Rs. 50,000 Penalty under Courier Imports & Exports Regulations for Dart Air Services [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092818-dart-air.webp "Failure to Detect Commercial Goods Disguised as Gifts: Delhi HC Upholds Rs. 50,000 Penalty under Courier Imports & Exports Regulations for Dart Air Services [Read Order]")
![Fraudulent GST ITC Claim from Non-Existent Supplier: Delhi HC Dismisses Writ Petition, Upholds Finality of Order and Ledger Blocking [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092823-gst-itc-claim-gst-fraudulent-gst-itc-claim-non-existent-supplier-taxscan.webp "Fraudulent GST ITC Claim from Non-Existent Supplier: Delhi HC Dismisses Writ Petition, Upholds Finality of Order and Ledger Blocking [Read Order]")
![Freight Forwarder Not Liable for Service Tax When Acting as Principal for Goods Exported Outside India: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092700-freight-forwarder-cestat-service-tax-principal-for-goods-exported-taxscan.webp "Freight Forwarder Not Liable for Service Tax When Acting as Principal for Goods Exported Outside India: CESTAT [Read Order]")
Delhi HC Sets Aside GST Demand Order, Directs Fresh Hearing over Improper Service of SCN and RUDs [Read Order]
The High Court of Delhi, set aside the Goods and Service Tax (GST) demand order and directed a fresh hearing over the alleged improper service of the Show Cause Notice (SCN) and supporting ...
![Delhi HC Sets Aside GST Demand Order, Directs Fresh Hearing over Improper Service of SCN and RUDs [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092698-gst-demand-order-1.webp "Delhi HC Sets Aside GST Demand Order, Directs Fresh Hearing over Improper Service of SCN and RUDs [Read Order]")
![MCA Extends Deadline for Filing Director KYC without Fee till October 15, 2025 [Read Circular]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092648-cbdt-last-date-for-vivad-se-vishwas-declarations-vivad-se-vishwas-taxscan.webp "MCA Extends Deadline for Filing Director KYC without Fee till October 15, 2025 [Read Circular]")
Customs Duty Exemption on Imported Parts for Lithium-Ion Batteries allowed for Ambrane India as Assembly Qualifies as ‘Manufacture’: Supreme Court Upholds CESTAT Order [Read Order]
The Supreme Court of India, upheld the Customs,Excise and Service Tax Appellate Tribunal (CESTAT ) order allowing customs duty exemption on imported parts used to manufacture Lithium-ion batteries...
![Customs Duty Exemption on Imported Parts for Lithium-Ion Batteries allowed for Ambrane India as Assembly Qualifies as ‘Manufacture’: Supreme Court Upholds CESTAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092643-customs-duty-exemption-taxscan.webp "Customs Duty Exemption on Imported Parts for Lithium-Ion Batteries allowed for Ambrane India as Assembly Qualifies as ‘Manufacture’: Supreme Court Upholds CESTAT Order [Read Order]")
Classification of Tinted Float Glass with Tin Layer: Supreme Court Lists Case with Similar Appeals for Joint Hearing [Read Order]
The Supreme Court of India, hearing the classification dispute of tinted float glass with a tin layer, listed the case for joint hearing with similar appeals. The Revenue-appellant,...
![Classification of Tinted Float Glass with Tin Layer: Supreme Court Lists Case with Similar Appeals for Joint Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092633-tinted-float-glass-taxscan.webp "Classification of Tinted Float Glass with Tin Layer: Supreme Court Lists Case with Similar Appeals for Joint Hearing [Read Order]")
Non-Grant of Partial Advance Tax Credit on Predecessor’s PAN: Delhi HC Directs Manual Refund Within Three Weeks [Read Order]
The High Court of Delhi, directed the tax authorities to manually grant credit of partial advance tax paid on the Permanent Account Number (PAN) of the petitioner’s predecessor within three weeks. ...
![Non-Grant of Partial Advance Tax Credit on Predecessor’s PAN: Delhi HC Directs Manual Refund Within Three Weeks [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092578-partial-advance-tax-credit-predecessors-pan-delhi-hc-manual-refund-taxscan.webp "Non-Grant of Partial Advance Tax Credit on Predecessor’s PAN: Delhi HC Directs Manual Refund Within Three Weeks [Read Order]")
Overlapping GST Demands Involving Fictitious ITC Claims: Delhi HC Allows Appeals with Requisite Pre-Deposit [Read Order]
The High Court of Delhi, allowed the appeals with requisite pre-deposit in cases involving overlapping Goods and Service Tax ( GST ) demands and fictitious Input TaxCredit ( ITC ) claims. ...
![Overlapping GST Demands Involving Fictitious ITC Claims: Delhi HC Allows Appeals with Requisite Pre-Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092570-overlapping-gst-demands-fictitious-itc-claims-delhi-hc-allows-appeals-pre-deposit-taxscan.webp "Overlapping GST Demands Involving Fictitious ITC Claims: Delhi HC Allows Appeals with Requisite Pre-Deposit [Read Order]")
FIRC Need Not Match Transaction-Wise for ITC Claims if Total Benefit Supported by Foreign Remittances: Delhi HC [Read Order]
The High Court of Delhi, held that Foreign Inward Remittance Certificate (FIRCs) need not match transaction-wise for Input Tax Credit ( ITC ) claims, provided the total benefit is supported by...
![FIRC Need Not Match Transaction-Wise for ITC Claims if Total Benefit Supported by Foreign Remittances: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092566-firc-transaction-wise-itc-claims-supported-foreign-remittances-delhi-hc-taxscan.webp "FIRC Need Not Match Transaction-Wise for ITC Claims if Total Benefit Supported by Foreign Remittances: Delhi HC [Read Order]")