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 Service Tax Demand Based on Form 26AS as Recipient Pays Tax Under RCM [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2053275-cestat-kolkata-service-tax-demand-form-26as-taxscan.webp "CESTAT Sets Aside Service Tax Demand Based on Form 26AS as Recipient Pays Tax Under RCM [Read Order]")
CESTAT Sets Aside Service Tax Demand Based on Form 26AS as Recipient Pays Tax Under RCM [Read Order]
The Kolkata Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside the Service Tax demand raised solely on the basis of...
![Common GST SCN for Multiple Years: Delhi HC directs to file Single Consolidated Appeal u/s 107 of CGST Act Against Common Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/250x150_2053270-common-gst-scn-for-multiple-years-gst-scn-delhi-hc-delhi-hc-directs-taxscan.webp "Common GST SCN for Multiple Years: Delhi HC directs to file Single Consolidated Appeal u/s 107 of CGST Act Against Common Order [Read Order]")
![Property with Shops and Single Room Not Eligible for S.54 Exemption: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/250x150_2053226-exemption-itat-taxscan.webp "Property with Shops and Single Room Not Eligible for S.54 Exemption: ITAT [Read Order]")
![Non-Consideration of Credit Note and Supporting Documents: Karnataka HC Sets Aside GST Order and Directs Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/250x150_2053173-gst-order-directs-fresh-consideration-documents-taxscan.webp "Non-Consideration of Credit Note and Supporting Documents: Karnataka HC Sets Aside GST Order and Directs Fresh Consideration [Read Order]")
![Delay in Filing Form 10B Does Not Bar Exemption under Sections 11 & 12 of ITA: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051788-delay-in-filing-form-10b-filing-form-10b-form-10b-taxscan.webp "Delay in Filing Form 10B Does Not Bar Exemption under Sections 11 & 12 of ITA: ITAT [Read Order]")
ITAT Holds Surplus From Textbook Sales as Educational, Not Commercial; Allows S.11 Exemption [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that the surplus from textbook sales was educational in nature and not commercial, and accordingly upheld the Commissioner of Income...
![ITAT Holds Surplus From Textbook Sales as Educational, Not Commercial; Allows S.11 Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051774-textbook-sales-commercial-educational-taxscan.webp "ITAT Holds Surplus From Textbook Sales as Educational, Not Commercial; Allows S.11 Exemption [Read Order]")
Products Generated During Rice Bran Oil Refining Treated as “Waste”, Exempt from Excise Duty: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the products generated during the refining of rice bran oil, namely R.B. Fatty Acid, R.B. Wax, and...
![Products Generated During Rice Bran Oil Refining Treated as “Waste”, Exempt from Excise Duty: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/20/500x300_2050937-rice-bran-oil-site-img.webp "Products Generated During Rice Bran Oil Refining Treated as “Waste”, Exempt from Excise Duty: CESTAT [Read Order]")
Cash Credit Account Not Attachable u/s 83 of MGST Act as It Is Not Account Holder's Property: Bombay HC [Read Order]
The High Court of Bombay held that a cash credit account is not the property of the account holder and therefore cannot be provisionally attached under Section 83 of the Maharashtra Goods and ...
![Cash Credit Account Not Attachable u/s 83 of MGST Act as It Is Not Account Holders Property: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2050080-cash-credit-cash-credit-account-account-not-attachable-taxscan.webp "Cash Credit Account Not Attachable u/s 83 of MGST Act as It Is Not Account Holders Property: Bombay HC [Read Order]")
Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft Employee for Salary Received in US [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to a Microsoft employee for salary received in the US, holding that a slight delay in filing Form 67 cannot take away...
![Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft Employee for Salary Received in US [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2050048-itat-kolkata-form67-delay-dtaa-benefit-itat-microsoft-employee-salary-us-taxscan.webp "Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft Employee for Salary Received in US [Read Order]")
ITAT Holds Corporate Guarantee as International Transaction, Grants Relief to Tega Industries by Restricting TP Adjustment to 0.5% Fee
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT ) granted relief to Tega Industries by restricting the Transfer Pricing (TP) adjustment to 0.5% in respect of a corporate guarantee fee,...
