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.
![Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Reassessment-Proceedings-ITAT-ITAT-Quashes-taxscan.jpg "Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]")
Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ),quashed reassessment proceedings initiated without any documentary evidence and based...
![Suspension of Customs Broker Licence Without Valid Grounds: CESTAT Sets Aside Suspension, Restores Licence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-broker-Taxscan.jpeg "Suspension of Customs Broker Licence Without Valid Grounds: CESTAT Sets Aside Suspension, Restores Licence [Read Order]")
![Inclusion of Outward Freight in Assessable Value: CESTAT Allows CENVAT Credit Citing FOR Sale Basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CENVAT-Credit-Printing-Machine-Cylinders-taxscan-1.jpg "Inclusion of Outward Freight in Assessable Value: CESTAT Allows CENVAT Credit Citing FOR Sale Basis [Read Order]")
![Excise Duty Not Leviable on Imported Edible Lactose Cleared Without Manufacture: CESTAT Sets Aside Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CENVAT-Credit-of-excise-duty-Excise-Duty-Ahmedabad-bench-taxscan.jpg "Excise Duty Not Leviable on Imported Edible Lactose Cleared Without Manufacture: CESTAT Sets Aside Duty Demand [Read Order]")
![Non-Payment of Advance Tax Makes S.249(4)(b) of Income Tax Act Inapplicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Delhi.jpg "Non-Payment of Advance Tax Makes S.249(4)(b) of Income Tax Act Inapplicable: ITAT [Read Order]")
ITAT Deletes ₹6.55 Lakh Disallowance u/s 40A(3) as Payments Were Related to Capital Assets, not Revenue Expenses [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal (ITAT) deleted a disallowance of ₹6.55 lakh under section 40A(3) of Income Tax Act,1961, holding that the cash payments were made for capital assets...
![ITAT Deletes ₹6.55 Lakh Disallowance u/s 40A(3) as Payments Were Related to Capital Assets, not Revenue Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Deletes-Disallowance-Payments-Related-Capital-Assets-Revenue-Expenses-taxscan.jpg "ITAT Deletes ₹6.55 Lakh Disallowance u/s 40A(3) as Payments Were Related to Capital Assets, not Revenue Expenses [Read Order]")
![No Retrospective Effect to S.114AA of Customs Act: CESTAT Sets Aside Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-Act-CESTAT-Sets-Aside-Penalty-S.114AA-of-Customs-Act-taxscan-1.jpg "No Retrospective Effect to S.114AA of Customs Act: CESTAT Sets Aside Penalty [Read Order]")
Delay in Filing Appeal Condoned Despite No Response to Notices: ITAT Allows Fresh Assessment After Payment to PM’s Relief Fund[Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) condoned a delay of 139 days in filing an appeal, despite the appellant’s failure to respond to notices from both the Assessing Officer...
![Delay in Filing Appeal Condoned Despite No Response to Notices: ITAT Allows Fresh Assessment After Payment to PM’s Relief Fund[Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Relief-Fund-Of-PM-Income-Tax-ITAT-Condones-Delay-taxscan.jpg "Delay in Filing Appeal Condoned Despite No Response to Notices: ITAT Allows Fresh Assessment After Payment to PM’s Relief Fund[Read Order]")
Service Tax on Conversion Charges for Long-Term Industrial Lease: CESTAT Allows Refund u/s 104 of Finance Act [Read Order]
The Delhi Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) dismissed the department’s appeal and upheld the refund of service tax paid on conversion charges under Section 104 of the...
![Service Tax on Conversion Charges for Long-Term Industrial Lease: CESTAT Allows Refund u/s 104 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Refund-site-img-2.jpg "Service Tax on Conversion Charges for Long-Term Industrial Lease: CESTAT Allows Refund u/s 104 of Finance Act [Read Order]")
![Income Already Taxed cannot be Treated Again as Unexplained Cash Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Unexplained-Cash-Credit-ITAT-TAXSCAN.jpg "Income Already Taxed cannot be Treated Again as Unexplained Cash Credit: ITAT [Read Order]")
Non-Consideration of Key Documents by AO and CIT(A): ITAT Restores Matter to AO for Fresh Adjudication [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal(ITAT)restored the matter to the Assessing Officer for fresh adjudication after finding that key documents submitted by the assessee, including...
![Non-Consideration of Key Documents by AO and CIT(A): ITAT Restores Matter to AO for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Documents-CITA-taxscan.jpg "Non-Consideration of Key Documents by AO and CIT(A): ITAT Restores Matter to AO for Fresh Adjudication [Read Order]")
GST Levy on House keeping Services to Govt. Educational Institutions: Delhi HC directs for Appellate Remedy, Says Authority Must Decide Pre-deposit [Read Order]
The Delhi High Court directed the petitioner to pursue the appellate remedy against the Goods and Service Tax(GST) demand on housekeeping services provided to government educational institutions,...
![GST Levy on House keeping Services to Govt. Educational Institutions: Delhi HC directs for Appellate Remedy, Says Authority Must Decide Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-Levy-House-keeping-Services-taxscan.jpg "GST Levy on House keeping Services to Govt. Educational Institutions: Delhi HC directs for Appellate Remedy, Says Authority Must Decide Pre-deposit [Read Order]")