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.
![Disallowance of INR 17.95 Lakh Royalty Expenses: ITAT Deletes Addition Applying Consistency Principle [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078229-disallowance-inr-1795-lakh-royalty-expenses-itat-deletes-addition-applying-consistency-principle-taxscan.webp "Disallowance of INR 17.95 Lakh Royalty Expenses: ITAT Deletes Addition Applying Consistency Principle [Read Order]")
Disallowance of INR 17.95 Lakh Royalty Expenses: ITAT Deletes Addition Applying Consistency Principle [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) applying the consistency principle, deleted the disallowance of INR 17.95 lakh royalty...
![Seven-Year Delay in Filing Appeals Due to Trustee’s Health: Karnataka HC Dismisses Appeal as No Substantial Question of Law Arises [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/250x150_2078226-law-arises-dismisses-appeal-karnataka-high-court-taxscan.webp "Seven-Year Delay in Filing Appeals Due to Trustee’s Health: Karnataka HC Dismisses Appeal as No Substantial Question of Law Arises [Read Order]")
![Non-Compliance of Mandatory Pre-Deposit Leads to Dismissal of Appeal: CESTAT Remands Matter noting Fulfilment of Pre-deposit [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/250x150_2078202-cestat-chandigarh-pre-deposit-taxscan.webp "Non-Compliance of Mandatory Pre-Deposit Leads to Dismissal of Appeal: CESTAT Remands Matter noting Fulfilment of Pre-deposit [Read Order]")
![Relief for Asianet: ITAT allows Deduction of Interest on Delayed Statutory Payments as Business Expenditure [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/250x150_2078218-asianet-itat-taxscan.webp "Relief for Asianet: ITAT allows Deduction of Interest on Delayed Statutory Payments as Business Expenditure [Read Order]")
![AO Disallows Deemed Application of Income for Non-Filing of Form 10 Electronically: ITAT allows Claims [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/250x150_2078200-income-tax-income-tax-e-filing-e-filing-portal-filing-filing-of-form-10-form-10-taxscan.webp "AO Disallows Deemed Application of Income for Non-Filing of Form 10 Electronically: ITAT allows Claims [Read Order]")
Relief for Wipro Technologies: Karnataka HC Upholds CENVAT Credit Refund Despite Exported Software Services being Non-Taxable [Read Order]
The High Court of Karnataka granted relief to Wipro Technologies by upholding the Customs, Excise and Service Tax Appellate Tribunal’s ( CESTAT) order allowing refund of CENVAT Credit on inputs used...
![Relief for Wipro Technologies: Karnataka HC Upholds CENVAT Credit Refund Despite Exported Software Services being Non-Taxable [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078210-wipro-technologies-karnataka-hc-cenvat-credit-software-services-non-taxable-taxscan.webp "Relief for Wipro Technologies: Karnataka HC Upholds CENVAT Credit Refund Despite Exported Software Services being Non-Taxable [Read Order]")
Karnataka HC allows Conversion of MEIS Shipping Bills to DEPB Scheme stating Similar Examination Scale, Dismisses Revenue’s Appeal [Read Order]
The High Court of Karnataka upheld the Customs Excise and Service Tax Appellate Tribunal’s ( CESTAT) order allowing the conversion of MEIS shipping bills to the DEPB scheme stating that the scale of...
![Karnataka HC allows Conversion of MEIS Shipping Bills to DEPB Scheme stating Similar Examination Scale, Dismisses Revenue’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078201-depb-scheme-taxscan.webp "Karnataka HC allows Conversion of MEIS Shipping Bills to DEPB Scheme stating Similar Examination Scale, Dismisses Revenue’s Appeal [Read Order]")
PCIT Orders Reassessment of Investments and FDs u/s 263: ITAT Sets Aside Order, Holds AO Properly Verified Details [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) sets aside Principal Commissioner of Income Tax (PCIT) order directing reassessment of investments and fixed deposits under Section 263 of...
![PCIT Orders Reassessment of Investments and FDs u/s 263: ITAT Sets Aside Order, Holds AO Properly Verified Details [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078223-pcit-investments-and-fds-itat-taxscan.webp "PCIT Orders Reassessment of Investments and FDs u/s 263: ITAT Sets Aside Order, Holds AO Properly Verified Details [Read Order]")
Denial of TDS Credit Due to Form 26AS Mismatch: ITAT Directs AO to Verify Taxpayer Receipt and Allow Full Credit [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) directed the Assessing Officer (AO) to verify the taxpayer receipt and allow full credit where the Tax Deducted at Source (TDS) credit...
![Denial of TDS Credit Due to Form 26AS Mismatch: ITAT Directs AO to Verify Taxpayer Receipt and Allow Full Credit [Read Order]](https://images.taxscan.in/h-upload/2025/08/15/500x300_2076927-tds-form-26as-mismatch-itat-taxscan.webp "Denial of TDS Credit Due to Form 26AS Mismatch: ITAT Directs AO to Verify Taxpayer Receipt and Allow Full Credit [Read Order]")
Audit u/s 44AB Not Required and Penalty u/s 271B Not Leviable When No Books of Account Maintained: ITAT [Read Order]
The Rajkot Bench of Income Tax Appellate Tribunal (ITAT) held that audit under section 44AB is not required and penalty under section 271B of the Income Tax Act,1961 is not leviable when no books of...
![Audit u/s 44AB Not Required and Penalty u/s 271B Not Leviable When No Books of Account Maintained: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/15/500x300_2076901-penalty-income-tax-act-imposed-for-mistake-by-accountant-itat-taxscan-1.webp "Audit u/s 44AB Not Required and Penalty u/s 271B Not Leviable When No Books of Account Maintained: ITAT [Read Order]")
Rs.10 Cr Deposited Bank Account Treated as Unexplained: ITAT Remands Matter for Rehearing [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) remanded a case for fresh assessment where cash deposits of about ₹10 crore in the assessee’s bank account were treated as unexplained. ...
![Rs.10 Cr Deposited Bank Account Treated as Unexplained: ITAT Remands Matter for Rehearing [Read Order]](https://images.taxscan.in/h-upload/2025/08/15/500x300_2076915-deposited-bank-account-bank-account-bank-account-treated-as-unexplained-taxscan.webp "Rs.10 Cr Deposited Bank Account Treated as Unexplained: ITAT Remands Matter for Rehearing [Read Order]")
₹4.24 Crore Received from Brother Treated as Unexplained Cash Credit: ITAT Upholds CIT(A) Deletion Citing Documentary and Third-Party Evidence [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) citing documentary and third-party evidence, upheld the Commissioner of Income Tax(Appeals)[CIT(A)]’s order deleting the ₹4.24 crore addition...
![₹4.24 Crore Received from Brother Treated as Unexplained Cash Credit: ITAT Upholds CIT(A) Deletion Citing Documentary and Third-Party Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/08/15/500x300_2076926-unexplained-cash-credit-itat-cita-taxscan.webp "₹4.24 Crore Received from Brother Treated as Unexplained Cash Credit: ITAT Upholds CIT(A) Deletion Citing Documentary and Third-Party Evidence [Read Order]")