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 Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as Business Expediency [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093467-agricultural-land-money.webp "ITAT Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as Business Expediency [Read Order]")
ITAT Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as Business Expediency [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT )upheld the Commissioner of Income Tax (Appeals)[CIT(A)]’s deletion of a Rs. 318.40...
![Unexplained Cash Deposits in Bank: ITAT Restricts Addition to 12% as Interest on Short-Term Loans [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093491-itat-itat-kolkata-unexplained-cash-deposit-income-tax-appellate-tribunal-itat-case-for-reassessment-of-cash-deposit-taxscan.webp "Unexplained Cash Deposits in Bank: ITAT Restricts Addition to 12% as Interest on Short-Term Loans [Read Order]")
![Tax Authorities Disallow Set-Off of Business Losses Against Capital Gains: ITAT Sets Aside Order and Remands for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093474-itat-delhi-business-losss-1.webp "Tax Authorities Disallow Set-Off of Business Losses Against Capital Gains: ITAT Sets Aside Order and Remands for Verification [Read Order]")
![Disallowance for Delayed Employee Contribution Deposits Cannot Be Made Through Section 154 Rectification: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093502-disallowance-delayed-employee-contribution-deposits-itat-taxscan.webp "Disallowance for Delayed Employee Contribution Deposits Cannot Be Made Through Section 154 Rectification: ITAT [Read Order]")
![Interior Decorator’s Rs. 11 Lakh Added as Unexplained Money u/s 69A: ITAT Deletes Addition as Income was Offered to Tax [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093489-unexplained-money-taxscan.webp "Interior Decorator’s Rs. 11 Lakh Added as Unexplained Money u/s 69A: ITAT Deletes Addition as Income was Offered to Tax [Read Order]")
Addition of Rs.6.48 Lakh as Unexplained SBN Deposits During Demonetization: ITAT Deletes Addition, Accepting Past Savings and Bank Withdrawals [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT) deleted the addition of Rs.6.48 lakh treated as unexplained Specified Bank Notes (SBN) deposits during demonetization, accepting that the ...
![Addition of Rs.6.48 Lakh as Unexplained SBN Deposits During Demonetization: ITAT Deletes Addition, Accepting Past Savings and Bank Withdrawals [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093481-gst-itc.webp "Addition of Rs.6.48 Lakh as Unexplained SBN Deposits During Demonetization: ITAT Deletes Addition, Accepting Past Savings and Bank Withdrawals [Read Order]")
Income from Seismic Vessels Taxed Under Article 21(4) of India-Norway DTAA as Assessee Not Engaged in Seabed Exploration: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that income from seismic vessels provided on bareboat charter by a Norwegian company falls under Article 21(4) of the India-Norway ...
![Income from Seismic Vessels Taxed Under Article 21(4) of India-Norway DTAA as Assessee Not Engaged in Seabed Exploration: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093499-seismic-vessels-income-from-seismic-vessels-india-norway-taxscan.webp "Income from Seismic Vessels Taxed Under Article 21(4) of India-Norway DTAA as Assessee Not Engaged in Seabed Exploration: ITAT [Read Order]")
Client Code Modification Misuse: ITAT Upholds CIT(A)’s Restriction of Additions to 1% as Assessee Acted Only as Broker [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax(Appeals)[CIT(A)]’s restriction of additions to 1% in a client code modification case, noting that the...
![Client Code Modification Misuse: ITAT Upholds CIT(A)’s Restriction of Additions to 1% as Assessee Acted Only as Broker [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093494-broker-taxscan.webp "Client Code Modification Misuse: ITAT Upholds CIT(A)’s Restriction of Additions to 1% as Assessee Acted Only as Broker [Read Order]")
Disallowance of ₹7,24,937 Deferred Interest u/s 40(a)(ia) for TDS Non-Deduction: ITAT Deletes Addition on Payee’s Tax Certificate [Read Order]
The Jabalpur Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition of ₹7,24,937 deferred interest under section 40(a)(ia) of Income Tax Act,1961, for Tax Deducted at Source (TDS) ...
![Disallowance of ₹7,24,937 Deferred Interest u/s 40(a)(ia) for TDS Non-Deduction: ITAT Deletes Addition on Payee’s Tax Certificate [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093486-tds-deduction-taxscan.webp "Disallowance of ₹7,24,937 Deferred Interest u/s 40(a)(ia) for TDS Non-Deduction: ITAT Deletes Addition on Payee’s Tax Certificate [Read Order]")
GST Audit and Assessment Beyond Statutory Period with Wrong Invocation of S.74: AP HC Allows Filing of Appeal Before Appellate Authority [Read Order]
The Andhra Pradesh High Court, allowed filing of an appeal before the appellate authority after finding that the Goods and Service Tax (GST) audit and assessment for FY 2017-18 to 2020-21 had...
![GST Audit and Assessment Beyond Statutory Period with Wrong Invocation of S.74: AP HC Allows Filing of Appeal Before Appellate Authority [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093477-gst-audit-1-1.webp "GST Audit and Assessment Beyond Statutory Period with Wrong Invocation of S.74: AP HC Allows Filing of Appeal Before Appellate Authority [Read Order]")
![Income Tax Additions Not Valid Without Incriminating Material Found During Search: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093468-income-tax-incriminating-material-taxscan.webp "Income Tax Additions Not Valid Without Incriminating Material Found During Search: ITAT [Read Order]")
Addition of Rs.1,26,453 as Anonymous Donations: ITAT Grants One More Opportunity to Furnish Complete Donor Details [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) granted the assessee one more opportunity to furnish complete donor details for the addition of Rs.1,26,453 treated as anonymous...
![Addition of Rs.1,26,453 as Anonymous Donations: ITAT Grants One More Opportunity to Furnish Complete Donor Details [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093462-anonymous-donations-itat-opportunity-to-furnish-complete-donor-details-taxscan.webp "Addition of Rs.1,26,453 as Anonymous Donations: ITAT Grants One More Opportunity to Furnish Complete Donor Details [Read Order]")