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.
![Credit Card Payments from Agricultural Income treated as Unexplained u/s 69C, Made Addition Based on Suspicion: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090917-credit-card-payments-agricultural-income-treated-unexplained-taxscan.webp "Credit Card Payments from Agricultural Income treated as Unexplained u/s 69C, Made Addition Based on Suspicion: ITAT Deletes Addition [Read Order]")
Credit Card Payments from Agricultural Income treated as Unexplained u/s 69C, Made Addition Based on Suspicion: ITAT Deletes Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition of Rs. 9.99 lakh made under Section 69C of Income Tax Act, 1961, where...
![70-Year-Old Depositor’s Rs. 2,50,000 Demonetization Cash Treated as Unexplained: ITAT Deletes Addition citing CBDT Exemption Limit [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/250x150_2090538-itat-rajkot-demonetization-cash-cbdt-taxscan.webp "70-Year-Old Depositor’s Rs. 2,50,000 Demonetization Cash Treated as Unexplained: ITAT Deletes Addition citing CBDT Exemption Limit [Read Order]")
![Clerical Error in Asset Balances Leads to Increased Capital Gain: ITAT Condones Delay and Restores Matter to CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/250x150_2090546-balances-leads-capital-gain-itat-taxscan.webp "Clerical Error in Asset Balances Leads to Increased Capital Gain: ITAT Condones Delay and Restores Matter to CIT(A) [Read Order]")
![Relief for BMW: ITAT sets aside Final Assessment Order as Time-Barred u/s 144C(13) for Delay in Giving Effect to DRP Directions [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/250x150_2090919-bmw-taxscan.webp "Relief for BMW: ITAT sets aside Final Assessment Order as Time-Barred u/s 144C(13) for Delay in Giving Effect to DRP Directions [Read Order]")
![Entire Business Expenses Disallowed Despite Active Painting Business: ITAT Restricts Disallowance to 20%, Partly Allowing Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/250x150_2090531-business-expenses-itat-disallowance-taxscan.webp "Entire Business Expenses Disallowed Despite Active Painting Business: ITAT Restricts Disallowance to 20%, Partly Allowing Appeal [Read Order]")
Driver’s Initial Statement Given More Weight than Subsequent Documents or Explanations: Allahabad HC Upholds GST Detention Order [Read Order]
The High Court of Allahabad, upheld the Goods and Service Tax (GST) detention order observing that the driver’s initial statement was given more weight than subsequent documents or explanations. ...
![Driver’s Initial Statement Given More Weight than Subsequent Documents or Explanations: Allahabad HC Upholds GST Detention Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090529-gst-initial-statement-subsequent-documents-documents-taxscan.webp "Driver’s Initial Statement Given More Weight than Subsequent Documents or Explanations: Allahabad HC Upholds GST Detention Order [Read Order]")
![Fictitious GST Firms; Lawyers Files Petition Without Meeting Client: Delhi HC Calls appearance of Accountant [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090832-income-tax-act-income-tax-act-2025-definition-in-income-tax-accountant-taxscan.webp "Fictitious GST Firms; Lawyers Files Petition Without Meeting Client: Delhi HC Calls appearance of Accountant [Read Order]")
Rs. 80 lakh Cash Payment for Flat Treated as Unexplained Investment: ITAT Upholds CIT(A) Deletion as No Payment or Allotment Exists [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax( Appeals) [CIT(A)] deletion of Rs. 80 lakh treated as unexplained income for a flat, as no payment ...
![Rs. 80 lakh Cash Payment for Flat Treated as Unexplained Investment: ITAT Upholds CIT(A) Deletion as No Payment or Allotment Exists [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090527-cash-payment-unexplained-investment-itat-upholds-taxscan.webp "Rs. 80 lakh Cash Payment for Flat Treated as Unexplained Investment: ITAT Upholds CIT(A) Deletion as No Payment or Allotment Exists [Read Order]")
Commissions Paid by Indian Railways Before 1 October 2012 Not Subject to Service Tax: CESTAT Quashes Order [Read Order]
The Delhi Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that commissions paid by Indian Railways to overseas agents for selling Indrail passes before 1 October 2012...
![Commissions Paid by Indian Railways Before 1 October 2012 Not Subject to Service Tax: CESTAT Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090341-gst-council-meeting-gst-council-gst-exemption-for-railway-indian-railways-gst-news-taxscan.webp "Commissions Paid by Indian Railways Before 1 October 2012 Not Subject to Service Tax: CESTAT Quashes Order [Read Order]")
Relief for Goldman Sachs: ITAT Sets Aside Disallowance of Rs. 1.87 Crore Occupancy Expenses, Directs AO to Verify Claim Afresh [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to Goldman Sachs (India) Finance Pvt. Ltd., setting aside the disallowance of Rs. 1.87 crore claimed as Occupancy Expenses and...
![Relief for Goldman Sachs: ITAT Sets Aside Disallowance of Rs. 1.87 Crore Occupancy Expenses, Directs AO to Verify Claim Afresh [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2090113-goldman-sachs-itat-occupancy-expenses-directs-ao-taxscan.webp "Relief for Goldman Sachs: ITAT Sets Aside Disallowance of Rs. 1.87 Crore Occupancy Expenses, Directs AO to Verify Claim Afresh [Read Order]")
Cash Deposits of ₹1.31 Lakh During Demonetisation Treated as Unexplained Income: ITAT Deletes Addition, Accepts as Rent Received in Cash [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) deleted an addition of ₹1.31 lakh treated as unexplained income under section 69A of Income TaxAct,1961 during the demonetisation period...
![Cash Deposits of ₹1.31 Lakh During Demonetisation Treated as Unexplained Income: ITAT Deletes Addition, Accepts as Rent Received in Cash [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2090100-itat-kolkata-unexplained-income-cash-deposits-taxscan.webp "Cash Deposits of ₹1.31 Lakh During Demonetisation Treated as Unexplained Income: ITAT Deletes Addition, Accepts as Rent Received in Cash [Read Order]")
Applicability of 10% tolerance u/s 43CA: ITAT allows Retrospective Benefit, Sets Aside S.263 order [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) allowed retrospective benefit of 10% tolerance under section 43CA of Income Tax Act,1961 and set aside the section 263 order. Sai...
![Applicability of 10% tolerance u/s 43CA: ITAT allows Retrospective Benefit, Sets Aside S.263 order [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2090027-itat-retrospective-benefit-taxscan.webp "Applicability of 10% tolerance u/s 43CA: ITAT allows Retrospective Benefit, Sets Aside S.263 order [Read Order]")