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.
ITAT Restores Registration and Approval Applications After Small Trust Misses Notices Due to Lack of Legal Awareness
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT)Â restored the registration application under Section 12A and approval application under...
![FTS Classification in Management and Administrative Services: ITAT deletes ALP Adjustment Due to Lack of Technology Transfer [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-FTS-classification-India-Transfer-pricing-litigation-taxscan.jpg "FTS Classification in Management and Administrative Services: ITAT deletes ALP Adjustment Due to Lack of Technology Transfer [Read Order]")
![Unexplained Opening Cash Balance of Rs. 22.19 Lakh u/s 69: ITAT Remands Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Balance-Unexplained-Cash-Balance-ITAT-ITAT-Remands-Matter-taxscan.jpg "Unexplained Opening Cash Balance of Rs. 22.19 Lakh u/s 69: ITAT Remands Matter to AO [Read Order]")
![S.43B Disallowance not Applicable When No Deduction Claimed and Liability Reported as Current Liability: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Down-Excessive-Disallowance-Record-Dissatisfaction-taxscan.jpg "S.43B Disallowance not Applicable When No Deduction Claimed and Liability Reported as Current Liability: ITAT [Read Order]")
![Disallowance of Interest Payments for Non-Deduction of TDS u/s 40(a)(ia): ITAT Remands Matter to AO for Verification of Form 26A [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Form-26A-site-img.jpg "Disallowance of Interest Payments for Non-Deduction of TDS u/s 40(a)(ia): ITAT Remands Matter to AO for Verification of Form 26A [Read Order]")
Genuineness of Loans u/s 68: ITAT Orders Fresh Verification of Creditworthiness and Transactions [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) restored the addition of ₹12.83 lakh under Section 68 of Income Tax Act,1961, for fresh verification, as the assessee had submitted...
![Genuineness of Loans u/s 68: ITAT Orders Fresh Verification of Creditworthiness and Transactions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Creditworthiness-of-Parties-and-Genuineness-of-Transaction-Genuineness-of-Transaction-ITAT-Upholds-Addition-ITAT-Addition-Taxscan.jpg "Genuineness of Loans u/s 68: ITAT Orders Fresh Verification of Creditworthiness and Transactions [Read Order]")
Validity of Share Premium Valuation u/s 56(2)(viib): ITAT Deletes AO's Addition, Accepts DCF Method [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) deleted the addition made by the Assessing Officer (AO) under Section 56(2)(viib) of Income Tax Act,1961 regarding the share premium valuation,...
![Validity of Share Premium Valuation u/s 56(2)(viib): ITAT Deletes AOs Addition, Accepts DCF Method [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Income-Addition-Income-Tax-taxscan.jpg "Validity of Share Premium Valuation u/s 56(2)(viib): ITAT Deletes AOs Addition, Accepts DCF Method [Read Order]")
Rs.14.93 Crores Addition u/s 68 for Share Capital Premium: ITAT Deletes AO's Addition, Upholds Genuineness of Funds [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) deleted the AO's addition of Rs. 14.93 crores under Section 68 of Income Tax Act,1961,for share capital premium, ruling that the funds came from...
![Rs.14.93 Crores Addition u/s 68 for Share Capital Premium: ITAT Deletes AOs Addition, Upholds Genuineness of Funds [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Bombay-HC-Interest-Expenditure-Interest-Free-Surplus-Fund-Investment-TAXSCAN.jpg "Rs.14.93 Crores Addition u/s 68 for Share Capital Premium: ITAT Deletes AOs Addition, Upholds Genuineness of Funds [Read Order]")
Unexplained Bank Deposits and PMGKY Non-Consideration: ITAT Remands Matter for Final Evidence Submission and Verification [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) remanded the matter to the Assessing Officer (AO) for fresh examination, directing the assessee to submit final evidence regarding...
![Unexplained Bank Deposits and PMGKY Non-Consideration: ITAT Remands Matter for Final Evidence Submission and Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Bank-Deposit-Constitutes-Income-ITAT-ITAT-Remands-Unexplained-Cash-Deposit-Reconsideration-taxable-income-unexplained-cash-deposits-Commissioner-of-Income-Tax-CIT-Taxscan.jpg "Unexplained Bank Deposits and PMGKY Non-Consideration: ITAT Remands Matter for Final Evidence Submission and Verification [Read Order]")
Unexplained Investment in Property: ITAT Deletes Rs. 13.73 Lakh Addition After Verifying Source from Fixed Deposits [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT)deleted the Rs. 13.73 lakh addition for unexplained investment in a property purchase after verifying the source from fixed deposits. Uday...
![Unexplained Investment in Property: ITAT Deletes Rs. 13.73 Lakh Addition After Verifying Source from Fixed Deposits [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Unexplained-Investment-Unexplained-Investment-in-Property-ITAT-taxscan.jpg "Unexplained Investment in Property: ITAT Deletes Rs. 13.73 Lakh Addition After Verifying Source from Fixed Deposits [Read Order]")
Validity of ₹95.56 Lakh Addition as On-Money u/s 69A: ITAT Deletes Addition Due to Lack of Proper Verification [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) deleted the addition of ₹95.56 Lakh as on-money under Section 69A of Income Tax Act,1961, ruling that the addition lacked proper...
![Validity of ₹95.56 Lakh Addition as On-Money u/s 69A: ITAT Deletes Addition Due to Lack of Proper Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Addition-Due-to-Lack-of-Proper-Verification-ITAT-Deletes-Addition-Due-taxscan.jpg "Validity of ₹95.56 Lakh Addition as On-Money u/s 69A: ITAT Deletes Addition Due to Lack of Proper Verification [Read Order]")
CESTAT Rejects Refund Claim on Service Tax for Educational Courses Not Recognized by YCMOU During Relevant Period [Read Order]
The Mumbai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT)rejected the refund claim on service tax paid by the assessee for educational courses, as the courses were not recognized...
![CESTAT Rejects Refund Claim on Service Tax for Educational Courses Not Recognized by YCMOU During Relevant Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/YCMOU.jpg "CESTAT Rejects Refund Claim on Service Tax for Educational Courses Not Recognized by YCMOU During Relevant Period [Read Order]")