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 ₹10.42 Lakh Addition u/s 69A as Cash Deposits during Demonetization Explained by Withdrawals [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2089036-itat-cash-deposits-withdrawals-taxscan.webp "ITAT Deletes ₹10.42 Lakh Addition u/s 69A as Cash Deposits during Demonetization Explained by Withdrawals [Read Order]")
ITAT Deletes ₹10.42 Lakh Addition u/s 69A as Cash Deposits during Demonetization Explained by Withdrawals [Read Order]
The Ranchi Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition of ₹10.42 lakh under section 69A of Income Tax Act,1961, holding...
![Disallowance of ₹16.28 Lakh Bogus Purchase without Rejection of Books: ITAT Restricts Addition to ₹1.29 Lakh Applying GP Rate [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2089034-disallowance-bogus-purchase-itat-restricts-addition-taxscan.webp "Disallowance of ₹16.28 Lakh Bogus Purchase without Rejection of Books: ITAT Restricts Addition to ₹1.29 Lakh Applying GP Rate [Read Order]")
![Disallowance of Rs.10.28 Lakh Interest on Loan by Charitable Trust as Application of Income: ITAT Sets Aside CIT(A) Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2089018-itat-delhi-trust-taxscan.webp "Disallowance of Rs.10.28 Lakh Interest on Loan by Charitable Trust as Application of Income: ITAT Sets Aside CIT(A) Order [Read Order]")
![Disallowance of Rs.6.78 Lakh Cash Deposits as Unexplained Investment: ITAT Allows Claim Based on Agricultural, Transportation, and Family Income [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2089024-itat-ahmedabad-disallowance-unexplained-investment-taxscan.webp "Disallowance of Rs.6.78 Lakh Cash Deposits as Unexplained Investment: ITAT Allows Claim Based on Agricultural, Transportation, and Family Income [Read Order]")
![Unexplained Investment of ₹10.33 lakh in Immovable Property u/s 69: ITAT Deletes Addition considering Retirement benefits and Loan support [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2089015-investment-itat-retirement-benefits-taxscan.webp "Unexplained Investment of ₹10.33 lakh in Immovable Property u/s 69: ITAT Deletes Addition considering Retirement benefits and Loan support [Read Order]")
Payments for Software Licenses, Hardware, and Support Services not Royalty under India-UK DTAA: Karnataka HC dismisses Revenue’s appeal [Read Order]
The High Court of Karnataka, dismissed the Revenue’s appeal, holding that payments received by a UK-based company for software licenses, hardware supply, and support services were not royalty under...
![Payments for Software Licenses, Hardware, and Support Services not Royalty under India-UK DTAA: Karnataka HC dismisses Revenue’s appeal [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088666-software-hardware-india-uk-dtaa-karnataka-hc-revenue-appeal-taxscan.webp "Payments for Software Licenses, Hardware, and Support Services not Royalty under India-UK DTAA: Karnataka HC dismisses Revenue’s appeal [Read Order]")
16-Day Delay in Employees Provident Fund Deposit u/s 36(1)(va) Due to COVID-19 Lockdown: Karnataka HC allows Deduction [Read Order]
The High Court of Karnataka, allowed a deduction under Section 36(1)(va) of Income Tax Act,1961,for a 16-day delay in depositing Employees’ Provident Fund by the assessee due to the COVID-19...
![16-Day Delay in Employees Provident Fund Deposit u/s 36(1)(va) Due to COVID-19 Lockdown: Karnataka HC allows Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088654-provident-fund-deposit-covid-19-lockdown-deduction-taxscan.webp "16-Day Delay in Employees Provident Fund Deposit u/s 36(1)(va) Due to COVID-19 Lockdown: Karnataka HC allows Deduction [Read Order]")
Authorities Cannot Retain Petitioner’s Funds After 10% Pre-Deposit u/s 107 of APGST Act: AP HC Directs Refund Subject to Undertakings [Read Order]
The High Court of Andhra Pradesh directed refund of ₹170 crores recovered subject to the petitioner’s undertakings ,observing that once the statutory pre-deposit of 10% under Section 107 of...
![Authorities Cannot Retain Petitioner’s Funds After 10% Pre-Deposit u/s 107 of APGST Act: AP HC Directs Refund Subject to Undertakings [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088388-pre-deposit-apgst-act-ap-hc-refund-taxscan.webp "Authorities Cannot Retain Petitioner’s Funds After 10% Pre-Deposit u/s 107 of APGST Act: AP HC Directs Refund Subject to Undertakings [Read Order]")
ITAT Reduces Addition on Unexplained Investment to ₹1.32 Lakh, Grants ₹6.5 Lakh Relief Considering Socio-Economic Status [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) partly allowed the appeal of the assessee for Assessment Year 2012-13, reducing the addition on unexplained investment to Rs. 1,32,000 and ...
![ITAT Reduces Addition on Unexplained Investment to ₹1.32 Lakh, Grants ₹6.5 Lakh Relief Considering Socio-Economic Status [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088277-itat-reduces-unexplained-investment-taxscan.webp "ITAT Reduces Addition on Unexplained Investment to ₹1.32 Lakh, Grants ₹6.5 Lakh Relief Considering Socio-Economic Status [Read Order]")
Fake ITC Claim of Over ₹40 Crore under CGST Act: Chhattisgarh HC Grants Bail noting Prolonged Custody and Pending Trial [Read Order]
The High Court of Chhattisgarh granted bail to the applicant in a case involving alleged fake Input Tax Credit (ITC) claims of over ₹40 crore under the Central Goods and Service Tax ( CGST ) Act,2017...
![Fake ITC Claim of Over ₹40 Crore under CGST Act: Chhattisgarh HC Grants Bail noting Prolonged Custody and Pending Trial [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088366-fake-itc-taxscan.webp "Fake ITC Claim of Over ₹40 Crore under CGST Act: Chhattisgarh HC Grants Bail noting Prolonged Custody and Pending Trial [Read Order]")
One-Day Delay in Filing Form 10B: ITAT Condones Delay and directs to Allow Charitable Trust Claim [Read Order]
The Cuttack Bench of Income Tax Appellate Tribunal (ITAT) allowed the appeal, holding that a one-day delay in filing Form 10B was procedural and minor, condoning the delay and directing the...
![One-Day Delay in Filing Form 10B: ITAT Condones Delay and directs to Allow Charitable Trust Claim [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088260-2063181-form-10b-delay.webp "One-Day Delay in Filing Form 10B: ITAT Condones Delay and directs to Allow Charitable Trust Claim [Read Order]")
ITAT Deletes Cash Deposit Addition of ₹25.25 Lakh for Illiterate Agriculturist accepting Them as Own Account Redeposits [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the cash deposit addition of ₹25.25 lakh for an illiterate agriculturist, accepting the deposits as redeposits from his own...
![ITAT Deletes Cash Deposit Addition of ₹25.25 Lakh for Illiterate Agriculturist accepting Them as Own Account Redeposits [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088265-itat-cash-deposit-illiterate-agriculturist-account-redeposits-taxscan.webp "ITAT Deletes Cash Deposit Addition of ₹25.25 Lakh for Illiterate Agriculturist accepting Them as Own Account Redeposits [Read Order]")