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.
![Payments for Multiple Bills Below Rs. 20,000 Each Do Not Attract S. 40A(3) Disallowance: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080794-disallowance-itat-multiple-bills-tax-taxscan.webp "Payments for Multiple Bills Below Rs. 20,000 Each Do Not Attract S. 40A(3) Disallowance: ITAT [Read Order]")
Payments for Multiple Bills Below Rs. 20,000 Each Do Not Attract S. 40A(3) Disallowance: ITAT [Read Order]
The Rajkot Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that payments for multiple bills, each below Rs. 20,000, do not attract...
![Addition of Rs. 6.75 Lakh Gifts from Sister and Father-in-Law by AO: ITAT Deletes Addition, Accepts Proof of Receipt [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/250x150_2080811-gifts-father-in-law-itat-proof-of-receipt-gifts-from-sister-and-father-in-law-taxscan.webp "Addition of Rs. 6.75 Lakh Gifts from Sister and Father-in-Law by AO: ITAT Deletes Addition, Accepts Proof of Receipt [Read Order]")
![GST Refund Cannot Be Withheld u/s 54(11) Without Pending Appeal: Delhi HC Directs Payment with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/250x150_2080780-gst-refund-gst-pending-appeal-delhi-hc-directs-payment-with-interest-taxscan.webp "GST Refund Cannot Be Withheld u/s 54(11) Without Pending Appeal: Delhi HC Directs Payment with Interest [Read Order]")
![Payments to foreign agents exempt from TDS as income not taxable in India: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/250x150_2080773-foreign-agents-exempt-tds-income-itat-taxscan.webp "Payments to foreign agents exempt from TDS as income not taxable in India: ITAT [Read Order]")
![ITAT allows LTCG Exemption u/s 54 on Sale of Old Flat as Possession of New Flat falls Within Prescribed Period [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/250x150_2080801-itat-ltcg-exemption-old-flat-new-flat-prescribed-period-taxscan.webp "ITAT allows LTCG Exemption u/s 54 on Sale of Old Flat as Possession of New Flat falls Within Prescribed Period [Read Order]")
Delhi HC directs Processing of ₹14.10 Lakh GST ITC Refund under Inverted Tax Structure within Three Weeks with Interest [Read Order]
The High Court of Delhi, directed the Department to process a Goods and Services Tax (GST) refund of ₹14.10 lakh claimed by the petitioner under the inverted tax structure and credit the amount...
![Delhi HC directs Processing of ₹14.10 Lakh GST ITC Refund under Inverted Tax Structure within Three Weeks with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080776-delhi-high-court-gst-itc-refund-taxscan.webp "Delhi HC directs Processing of ₹14.10 Lakh GST ITC Refund under Inverted Tax Structure within Three Weeks with Interest [Read Order]")
Issuance of Form ‘C’ for Inter-State Sales: Delhi HC allows Rectification of DVAT Returns but Keeps Relief Suspended Pending SC Appeal [Read Order]
The High Court of Delhi, allowed the petitioner to rectify Delhi Value Added Tax ( DVAT ) returns for the first quarter of 2013-14 to facilitate the issuance of Form ‘C’ but kept the relief...
![Issuance of Form ‘C’ for Inter-State Sales: Delhi HC allows Rectification of DVAT Returns but Keeps Relief Suspended Pending SC Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080758-formc-dvat-taxscan.webp "Issuance of Form ‘C’ for Inter-State Sales: Delhi HC allows Rectification of DVAT Returns but Keeps Relief Suspended Pending SC Appeal [Read Order]")
![Public Listed Companies need not to Prove Source of Source of Share Capital u/s 68: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/500x300_2080309-public-listed-companies-source-share-capital-itat-taxscan.webp "Public Listed Companies need not to Prove Source of Source of Share Capital u/s 68: ITAT [Read Order]")
ITAT Deletes Penalty of ₹96,010 on Alleged Bogus Brick Payment after Department Confirms No Pending Supplies [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal ( ITAT )allows the appeal of the assessee and deletes the penalty of ₹96,010 on an alleged bogus brick payment after the department confirms no...
![ITAT Deletes Penalty of ₹96,010 on Alleged Bogus Brick Payment after Department Confirms No Pending Supplies [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/500x300_2080310-itat-deletes-penalty-taxscan.webp "ITAT Deletes Penalty of ₹96,010 on Alleged Bogus Brick Payment after Department Confirms No Pending Supplies [Read Order]")
ITAT Deletes Disallowance made by AO without undertaking Independent Inquiry u/s 133(6) of Income Tax Act [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) deleted the disallowance of ₹27,92,370/- made by the Assessing Officer (AO) without undertaking an independent inquiry under Section...
![ITAT Deletes Disallowance made by AO without undertaking Independent Inquiry u/s 133(6) of Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/500x300_2080298-disallowance-not-applicable-payment-account-payee-cheque-account-payee-dd-itat-taxscan.webp "ITAT Deletes Disallowance made by AO without undertaking Independent Inquiry u/s 133(6) of Income Tax Act [Read Order]")
Taxpreparer files ITR-U showing Higher Income without Taxpayer’s Knowledge as OTP Shared: ITAT Remands for Verification [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) remanded a matter for verification where a tax preparer filed an updated Income Tax Returns (ITR-U) showing higher income without the ...
![Taxpreparer files ITR-U showing Higher Income without Taxpayer’s Knowledge as OTP Shared: ITAT Remands for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/500x300_2080303-itr-u-higher-income-itat-taxscan.webp "Taxpreparer files ITR-U showing Higher Income without Taxpayer’s Knowledge as OTP Shared: ITAT Remands for Verification [Read Order]")
Advance Receivables Qualify as Application of Income u/s 11(2): ITAT directs AO to accept Claim [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT )directed the Assessing Officer (AO) to accept the claim that advance receivables qualify as an application of income under Section...
![Advance Receivables Qualify as Application of Income u/s 11(2): ITAT directs AO to accept Claim [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/500x300_2080285-income-itat-directs-claim-taxscan.webp "Advance Receivables Qualify as Application of Income u/s 11(2): ITAT directs AO to accept Claim [Read Order]")