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.
![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]")
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...
![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/2025/10/17/250x150_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]")
![Addition of Rs. 76.10 Lakh on Alleged Bogus Purchases u/s 69C: ITAT Directs Addition at 5% GP on Verified Purchases [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/250x150_2097378-alleged-bogus-purchases-bogus-purchases-itat-verified-purchases-taxscan.webp "Addition of Rs. 76.10 Lakh on Alleged Bogus Purchases u/s 69C: ITAT Directs Addition at 5% GP on Verified Purchases [Read Order]")
![ITAT Deletes Addition of Rs. 5,30,252, Holds Agricultural Income cannot be Determined on Assumptions [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/250x150_2097365-itat-agricultural-income-determined-on-assumptions-holds-agricultural-income-taxscan.webp "ITAT Deletes Addition of Rs. 5,30,252, Holds Agricultural Income cannot be Determined on Assumptions [Read Order]")
TDS on Referral Commission: ITAT Rules S.194D Not Applicable, Deletes Disallowance of Rs. 2.92 Lakh u/s 40(a)(ia) [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) deleted a Tax Deducted at Source (TDS) related disallowance of Rs. 2.92 lakh made under section 40(a)(ia) of Income Tax Act,1961 in respect...
![TDS on Referral Commission: ITAT Rules S.194D Not Applicable, Deletes Disallowance of Rs. 2.92 Lakh u/s 40(a)(ia) [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097375-tds-referral-commission-itat-taxscan.webp "TDS on Referral Commission: ITAT Rules S.194D Not Applicable, Deletes Disallowance of Rs. 2.92 Lakh u/s 40(a)(ia) [Read Order]")
ITAT Allows Full Rs. 8.55 Lakh Commission Paid by CA to Referral Agents, Holding Ad Hoc 30% Disallowance Unsustainable [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the full Rs. 8.55 lakh commission paid by a Chartered Accountant (CA) to 14 referral agents for identifying potential insurance ...
![ITAT Allows Full Rs. 8.55 Lakh Commission Paid by CA to Referral Agents, Holding Ad Hoc 30% Disallowance Unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097374-itat-down-excessive-disallowance-taxscan.webp "ITAT Allows Full Rs. 8.55 Lakh Commission Paid by CA to Referral Agents, Holding Ad Hoc 30% Disallowance Unsustainable [Read Order]")
Delhi HC Rules S.69(2) of Partnership Act cannot Bar Unregistered Firm from Challenging CGST Demand or Enforcing Statutory Rights [Read Order]
The High Court of Delhi ruled that Section 69(2) of the Indian Partnership Act,1932 could not bar an unregistered partnership firm from challenging a Central Goods and Service Tax ( CGST ) demand...
![Delhi HC Rules S.69(2) of Partnership Act cannot Bar Unregistered Firm from Challenging CGST Demand or Enforcing Statutory Rights [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097358-delhi-high-court-cgst-demand-taxscan.webp "Delhi HC Rules S.69(2) of Partnership Act cannot Bar Unregistered Firm from Challenging CGST Demand or Enforcing Statutory Rights [Read Order]")
Export Valuation Based on CRCL Moisture Content: CESTAT Rules Transaction Value in Invoice and BRC Must Be Accepted [Read Order]
The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT ) ruled that in exports of iron ore, the transaction value reflected in the final invoices and supported by the Bank...
![Export Valuation Based on CRCL Moisture Content: CESTAT Rules Transaction Value in Invoice and BRC Must Be Accepted [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096823-export-valuation-export-crcl-moisture-content-crcl-moisture-cestat-taxscan.webp "Export Valuation Based on CRCL Moisture Content: CESTAT Rules Transaction Value in Invoice and BRC Must Be Accepted [Read Order]")
Rejection of 80G(5) Fund Approval: ITAT Restores Matter to CIT(E) Allowing Clause Correction Within Extended Filing Period [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) restored the matter to the file of Commissioner of Income Tax (Exemption)[CIT(E)] in the case of rejection of 80G(5)fund approval under ...
![Rejection of 80G(5) Fund Approval: ITAT Restores Matter to CIT(E) Allowing Clause Correction Within Extended Filing Period [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096817-itat-mumbai-itat-fund-approval-taxscan.webp "Rejection of 80G(5) Fund Approval: ITAT Restores Matter to CIT(E) Allowing Clause Correction Within Extended Filing Period [Read Order]")
Relief for Maruti Suzuki: CESTAT Rules Education Cess Payable on Net Service Tax after Deducting R&D Cess [Read Order]
The Chandigarh Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) held that Education Cess and Secondary & Higher Education Cess were payable on the net service tax amount...
![Relief for Maruti Suzuki: CESTAT Rules Education Cess Payable on Net Service Tax after Deducting R&D Cess [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096807-maruti-suzuki-taxscan.webp "Relief for Maruti Suzuki: CESTAT Rules Education Cess Payable on Net Service Tax after Deducting R&D Cess [Read Order]")