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.
![Interest Deduction u/s 57: ITAT Allows Claim After Verifying Payments and Interest Earned [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099260-itat-verifying-payments-interest-earned-taxscan.webp "Interest Deduction u/s 57: ITAT Allows Claim After Verifying Payments and Interest Earned [Read Order]")
Interest Deduction u/s 57: ITAT Allows Claim After Verifying Payments and Interest Earned [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the assessee’s claim for interest deduction under section 57 of Income Tax...
![Denial of S.80G Approval Due to Excess ‘Pooja Expenses’: ITAT Remands Matter to CIT(E) for Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099250-pooja-expenses-itat-taxscan.webp "Denial of S.80G Approval Due to Excess ‘Pooja Expenses’: ITAT Remands Matter to CIT(E) for Fresh Consideration [Read Order]")
![CSR Donations Eligibility for Section 80G Deduction: ITAT Quashes PCIT Revision Order in Hapag Lloyd Matter [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099265-csr-donations-eligibility-section-80g-deduction-itat-quashes-pcit-revision-order-hapag-lloyd-taxscan.webp "CSR Donations Eligibility for Section 80G Deduction: ITAT Quashes PCIT Revision Order in Hapag Lloyd Matter [Read Order]")
![Excess Addition u/s 56(2)(vii)(b) on Jointly Purchased Property: ITAT Restricts It to 50% and Partly Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099244-excess-addition-jointly-purchased-property-itat-partly-appeal-taxscan.webp "Excess Addition u/s 56(2)(vii)(b) on Jointly Purchased Property: ITAT Restricts It to 50% and Partly Allows Appeal [Read Order]")
![Rs. 18.76 cr Disallowed for Non-Deduction of TDS u/s 194Q: ITAT Restores Matter to CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099221-nondeduction-tds-taxscan.webp "Rs. 18.76 cr Disallowed for Non-Deduction of TDS u/s 194Q: ITAT Restores Matter to CIT(A) [Read Order]")
Contributions for Business and Commercial Purposes Not Considered Deemed Dividend u/s 2(22)(e): ITAT [Read Order]
The Surat Bench of Income Tax Appellate Tribunal ( ITAT ) held that contributions made for business and commercial purposes do not qualify as deemed dividend under Section 2(22)(e) of Income Tax...
![Contributions for Business and Commercial Purposes Not Considered Deemed Dividend u/s 2(22)(e): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099146-itat-surat-deemed-dividend-contributions-for-business-and-commercial-taxscan.webp "Contributions for Business and Commercial Purposes Not Considered Deemed Dividend u/s 2(22)(e): ITAT [Read Order]")
GST Applicability on Non-Electronic Children’s Toys: AAR Disposes Application as Withdrawn After Internal Resolution [Read Order]
The Tamil Nadu bench of Authority of Advanced Ruling (AAR) disposes of the Goods and Service Tax ( GST ) application on non-electronic children’s toys as withdrawn after an internal resolution. ...
![GST Applicability on Non-Electronic Children’s Toys: AAR Disposes Application as Withdrawn After Internal Resolution [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098222-gst-applicability-non-electronic-childrens-toys-aar-disposes-application-withdrawn-after-internal-resolution-taxscan.webp "GST Applicability on Non-Electronic Children’s Toys: AAR Disposes Application as Withdrawn After Internal Resolution [Read Order]")
‘Mahara Jyothi’ Rice Bran Oil Marketed as Lamp Oil Classified Under Edible Oil Tariff Heading with 5% GST: AAR [Read Order]
The Tamil Nadu Bench of Authority of Advance Ruling (AAR ) ruled that rice bran oil marketed as lamp oil under the brand name ‘Mahara Jyothi’ was classifiable under Tariff Heading 1515 90 40 as ...
![‘Mahara Jyothi’ Rice Bran Oil Marketed as Lamp Oil Classified Under Edible Oil Tariff Heading with 5% GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097614-rice-oil-gst-taxscan.webp "‘Mahara Jyothi’ Rice Bran Oil Marketed as Lamp Oil Classified Under Edible Oil Tariff Heading with 5% GST: AAR [Read Order]")
![Seizure of 15,000 USD for Lack of RBI Proof: Delhi HC Allows Delay in Filing Appeal with Rs. 10,000 Fine [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097445-appeal-filing-taxscan.webp "Seizure of 15,000 USD for Lack of RBI Proof: Delhi HC Allows Delay in Filing Appeal with Rs. 10,000 Fine [Read Order]")
Charter Hire Charges Disputed as Royalty Instead of Presumptive Income: ITAT Restores Matter to DRP for Fresh Directions [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) restored the matter to the Dispute Resolution Panel (DRP) for fresh directions in a case where charter hire charges were treated as royalty...
![Charter Hire Charges Disputed as Royalty Instead of Presumptive Income: ITAT Restores Matter to DRP for Fresh Directions [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097388-charter-hire-presumptive-income-itat-drp-taxscan.webp "Charter Hire Charges Disputed as Royalty Instead of Presumptive Income: ITAT Restores Matter to DRP for Fresh Directions [Read Order]")
Lawyer’s Office in Residential Basement not a ‘Commercial Activity’: Delhi HC quashes NDMC proceedings [Read Order]
The High Court of Delhi,quashed North Delhi Municipal Corporation (NDMC) proceedings, holding that running a lawyer’s office from a residential basement did not amount to a commercial activity under...
![Lawyer’s Office in Residential Basement not a ‘Commercial Activity’: Delhi HC quashes NDMC proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097382-lawyers-office-residential-basement-taxscan.webp "Lawyer’s Office in Residential Basement not a ‘Commercial Activity’: Delhi HC quashes NDMC proceedings [Read Order]")
Cash Deposits of ₹30.65 Lakh During Demonetization Claimed as Gift from Deceased Grandmother: ITAT Deletes Addition u/s 69A [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition of ₹30.65 lakh, deposited during demonetization and claimed as a gift from the deceased grandmother, under Section 69A of...
![Cash Deposits of ₹30.65 Lakh During Demonetization Claimed as Gift from Deceased Grandmother: ITAT Deletes Addition u/s 69A [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097373-demonitization-gift-taxscan.webp "Cash Deposits of ₹30.65 Lakh During Demonetization Claimed as Gift from Deceased Grandmother: ITAT Deletes Addition u/s 69A [Read Order]")