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.
![Transfer of Development Rights Does Not Attract Service Tax as It Amounts to Transfer of Immovable Property: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095394-service-tax-not-leviable-demand-confirmed-basis-difference-between-figures-returns-balance-sheets-cestat-taxscan.webp "Transfer of Development Rights Does Not Attract Service Tax as It Amounts to Transfer of Immovable Property: CESTAT [Read Order]")
Transfer of Development Rights Does Not Attract Service Tax as It Amounts to Transfer of Immovable Property: CESTAT [Read Order]
The Delhi Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT) held that the transfer of development rights by the assessee did not...
![Profit from Shop Sale Disputed as Business or Capital Gain: ITAT Remits Matter to AO to Verify and Reconsider Partners Salary [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095215-profit-from-shop-sale-shop-sale-business-or-capital-gain-capital-gain-taxscan.webp "Profit from Shop Sale Disputed as Business or Capital Gain: ITAT Remits Matter to AO to Verify and Reconsider Partners Salary [Read Order]")
![Rejection of 12AB Registration for Overseas Fund Use: ITAT Restores Matter to CIT(E) for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095212-12ab-rejection-taxscan.webp "Rejection of 12AB Registration for Overseas Fund Use: ITAT Restores Matter to CIT(E) for Fresh Adjudication [Read Order]")
![Retrospective Abolition of ITSC: Delhi HC Allows Settlement Applications Filed Between Feb 1 and Mar 31, 2021 [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095202-delhi-high-court-income-tax-income-tax-settlement-commission-itsc-taxscan.webp "Retrospective Abolition of ITSC: Delhi HC Allows Settlement Applications Filed Between Feb 1 and Mar 31, 2021 [Read Order]")
![Karnataka HC Upholds ITAT Order, ₹6.61 Crore Cash Sales on Demonetisation Day Accepted as Genuine u/s 68 with Supporting Invoices and Stock Records [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095189-karnataka-hc-upholds-itat-demonetisation-day-taxscan.webp "Karnataka HC Upholds ITAT Order, ₹6.61 Crore Cash Sales on Demonetisation Day Accepted as Genuine u/s 68 with Supporting Invoices and Stock Records [Read Order]")
ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the application of the section 115BAB of Income Tax Act,1961, tax rate for the assessee citing a prior assessment order that...
![ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094921-itat-application-s115bab-tax-rate-taxscan.webp "ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]")
CENVAT Credit Claim of Rs. 9.34 Crores Rejected for ST-3 Mismatch and Missing Documents: Delhi HC Allows AAI to File Appeal and Submit Additional Evidence [Read Order]
The High Court of Delhi,allowed AAI to file an appeal and submit additional documents after its claim for CENVAT credit of Rs. 9.34 crores was rejected due to a mismatch in ST-3 returns and...
![CENVAT Credit Claim of Rs. 9.34 Crores Rejected for ST-3 Mismatch and Missing Documents: Delhi HC Allows AAI to File Appeal and Submit Additional Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094882-cenvat-credit-printing-machine-cylinders-taxscan.webp "CENVAT Credit Claim of Rs. 9.34 Crores Rejected for ST-3 Mismatch and Missing Documents: Delhi HC Allows AAI to File Appeal and Submit Additional Evidence [Read Order]")
Single Show-Cause Notice Without Proper Digital Signatures and Composite GST Assessment: Andhra Pradesh HC Sets Aside Orders and Remands Matter to Authority [Read Order]
The High Court of Andhra Pradesh, set aside a single show-cause notice and composite Goods and Service Tax ( GST ) assessment issued without proper digital signatures and remanded the matter to the...
![Single Show-Cause Notice Without Proper Digital Signatures and Composite GST Assessment: Andhra Pradesh HC Sets Aside Orders and Remands Matter to Authority [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094878-single-show-cause-notice-digital-signatures-composite-gst-assessment-taxscan.webp "Single Show-Cause Notice Without Proper Digital Signatures and Composite GST Assessment: Andhra Pradesh HC Sets Aside Orders and Remands Matter to Authority [Read Order]")
ITAT Grants Full TDS Credit of Rs. 13 Lakh on Jointly Held Ancestral Property Sale Following Deductor’s Procedural Error [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) grants full Tax Deducted at Source ( TDS) credit of Rs. 13 lakh to the assessee on the sale of jointly held ancestral property following...
![ITAT Grants Full TDS Credit of Rs. 13 Lakh on Jointly Held Ancestral Property Sale Following Deductor’s Procedural Error [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094883-itat-tds-property-sale-taxscan.webp "ITAT Grants Full TDS Credit of Rs. 13 Lakh on Jointly Held Ancestral Property Sale Following Deductor’s Procedural Error [Read Order]")
AO Disallows ₹1.75 Crore Donation u/s 35AC: ITAT Allows Deduction, Citing Valid Approval at Time of Donation [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) allowed a deduction of ₹1.75 crore under section 35AC of Income Tax Act,1961, for a donation to the School of Human Genetics and ...
![AO Disallows ₹1.75 Crore Donation u/s 35AC: ITAT Allows Deduction, Citing Valid Approval at Time of Donation [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094877-itat-itat-allows-deduction-donation-deduction-citing-valid-approval-taxscan.webp "AO Disallows ₹1.75 Crore Donation u/s 35AC: ITAT Allows Deduction, Citing Valid Approval at Time of Donation [Read Order]")
Sugar Company Claims Rs. 14.45 Lakh Interest on FDs against Pre-Operative Expenses: ITAT Allows Set-Off [Read Order]
The Panaji Bench of Income Tax Appellate Tribunal ( ITAT ) allowed a set-off of Rs. 14.45 lakh interest earned on fixeddeposits (FD) by the assessee against pre-operative expenses. Shirguppi...
![Sugar Company Claims Rs. 14.45 Lakh Interest on FDs against Pre-Operative Expenses: ITAT Allows Set-Off [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094869-sugar-mills-taxscan.webp "Sugar Company Claims Rs. 14.45 Lakh Interest on FDs against Pre-Operative Expenses: ITAT Allows Set-Off [Read Order]")
School Fees Deposited in Bank Account Treated as Unexplained Income: ITAT Remits Matter to AO to Examine Exemption u/s 10(23C)(iiiad) [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) remitted the matter to the Assessing Officer (AO) to examine the exemption under section 10(23C)(iiiad) of Income Tax Act,1961, in...
![School Fees Deposited in Bank Account Treated as Unexplained Income: ITAT Remits Matter to AO to Examine Exemption u/s 10(23C)(iiiad) [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094867-school-fees-deposited-bank-account-unexplained-income-itat-taxscan.webp "School Fees Deposited in Bank Account Treated as Unexplained Income: ITAT Remits Matter to AO to Examine Exemption u/s 10(23C)(iiiad) [Read Order]")