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.
![CESTAT Sets Aside Penalty for Non-Membership as Customs Broker Obtained Association Membership Before SCN Was Served [Read Oder]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068456-quantum-assessment-1.webp "CESTAT Sets Aside Penalty for Non-Membership as Customs Broker Obtained Association Membership Before SCN Was Served [Read Oder]")
CESTAT Sets Aside Penalty for Non-Membership as Customs Broker Obtained Association Membership Before SCN Was Served [Read Oder]
The Bangalore Bench of Customs,Excise and Service Tax Appellate Tribunal (CESTAT) set aside the penalty for non-membership as the customs broker had...
![Market Value for S. 80-IA Deductions Should Be Based on Industrial Consumer Rate not Power Supplied to SEBs : Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2068128-electricity-board-taxscan.webp "Market Value for S. 80-IA Deductions Should Be Based on Industrial Consumer Rate not Power Supplied to SEBs : Calcutta HC [Read Order]")
![Depreciation Claim u/s 32 of ITA Allowable on Actual Cost of Assets Taken Over from Dissolved Firm: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2068103-itat-assessment-depreciation-section-263-taxscan-.webp "Depreciation Claim u/s 32 of ITA Allowable on Actual Cost of Assets Taken Over from Dissolved Firm: Madras HC [Read Order]")
![Revision u/s 64 of KVAT Act After Grant of Karasamadhana Scheme Benefit Not Permissible: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2068102-karasamadhana-scheme.webp "Revision u/s 64 of KVAT Act After Grant of Karasamadhana Scheme Benefit Not Permissible: Karnataka HC [Read Order]")
Setback for Kalyan Jewellers: Karnataka HC Rejects KVAT Appeal, Holds Revision u/s 64 Within Limitation [Read Order]
The High Court of Karnataka,while dismissing the appeal filed by Kalyan Jewellers Salem (Pvt.) Ltd held that the revision proceedings initiated under Section 64 of the Karnataka Value Added Tax...
![Setback for Kalyan Jewellers: Karnataka HC Rejects KVAT Appeal, Holds Revision u/s 64 Within Limitation [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067806-kalyan-jewellers-karnataka-hc-kvat-appeal-us-64-limitation-taxscan.webp "Setback for Kalyan Jewellers: Karnataka HC Rejects KVAT Appeal, Holds Revision u/s 64 Within Limitation [Read Order]")
Rectification Order u/s 69 of KVAT Act Not Part of Reassessment u/s 39(1): Karnataka HC Dismisses Kalyan Jewellers Appeal [Read Order]
The High Court of Karnataka,dismissed the appeal filed by Kalyan Jewellers Salem (Pvt.) Ltd. holding that a rectification order under Section 69 cannot be treated as part of a reassessment order...
![Rectification Order u/s 69 of KVAT Act Not Part of Reassessment u/s 39(1): Karnataka HC Dismisses Kalyan Jewellers Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067800-kalyan-jewellers-taxscan.webp "Rectification Order u/s 69 of KVAT Act Not Part of Reassessment u/s 39(1): Karnataka HC Dismisses Kalyan Jewellers Appeal [Read Order]")
Relief for IndiGo: ITAT Upholds Deletion of Rs. 11.05 Crore Disallowance u/s 37 as AO’s Final Assessment Confirms Nil Income [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the deletion of Rs. 11.05 crore disallowance under section 37 in favor of Interglobe Aviation Limited ( IndiGo ), observing that the...
![Relief for IndiGo: ITAT Upholds Deletion of Rs. 11.05 Crore Disallowance u/s 37 as AO’s Final Assessment Confirms Nil Income [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067592-relief-for-indigo-indigo-itat-taxsacn.webp "Relief for IndiGo: ITAT Upholds Deletion of Rs. 11.05 Crore Disallowance u/s 37 as AO’s Final Assessment Confirms Nil Income [Read Order]")
ITAT Allows Genpact to Exclude Telecom and Training Receipts from Total Turnover u/s 10AA as They Are Already Excluded from Export Turnover [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) allowed Genpact to exclude telecommunication expenses and recovery receipts for migration and on-the-job training from total turnover under...
![ITAT Allows Genpact to Exclude Telecom and Training Receipts from Total Turnover u/s 10AA as They Are Already Excluded from Export Turnover [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067615-itat-delhi-itat-allows-genpact-genpact-taxscan.webp "ITAT Allows Genpact to Exclude Telecom and Training Receipts from Total Turnover u/s 10AA as They Are Already Excluded from Export Turnover [Read Order]")
Denial of CENVAT Credit for Non-Manufacture Activity: CESTAT Sets Aside Order as Duty Was Paid on All Goods [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) set aside the denial of CENVAT credit to the assessee observing that duty had been paid on all goods, including those...
![Denial of CENVAT Credit for Non-Manufacture Activity: CESTAT Sets Aside Order as Duty Was Paid on All Goods [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067568-cestat-mumbai-denial-of-cenvat-credit-taxscan.webp "Denial of CENVAT Credit for Non-Manufacture Activity: CESTAT Sets Aside Order as Duty Was Paid on All Goods [Read Order]")
Relief for SAIL: CESTAT Holds By-Products Not Liable Under Rule 6 of CCR, Accepts Proportionate Reversal [Read Order]
The Kolkata Bench of Customs,Excise and Service Tax Appeal ( CESTAT ) granted relief to Steel Authority of India Ltd (SAIL ) by holding that by-products like Ammonium Sulphate, Coal Tar, Burnt ...
![Relief for SAIL: CESTAT Holds By-Products Not Liable Under Rule 6 of CCR, Accepts Proportionate Reversal [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067573-cestat-kolkata-rule-6-ccr-accepts-proportionate-reversal-taxscan.webp "Relief for SAIL: CESTAT Holds By-Products Not Liable Under Rule 6 of CCR, Accepts Proportionate Reversal [Read Order]")
Work Involving Unloading and Marking for SAIL Treated as Cargo Handling: CESTAT Limits Demand to Normal Period, Sets Aside Penalties [Read Order]
The Bangalore Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the unloading, hand shunting, painting, and marking work was carried out for Steel Authority of India...
![Work Involving Unloading and Marking for SAIL Treated as Cargo Handling: CESTAT Limits Demand to Normal Period, Sets Aside Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067595-cargo-handling-taxscan.webp "Work Involving Unloading and Marking for SAIL Treated as Cargo Handling: CESTAT Limits Demand to Normal Period, Sets Aside Penalties [Read Order]")