Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Communication of recorded reasons is a jurisdictional requirement for reassessment where the assessee requests those reasons. Non-supply prevents the assessee from challenging the reopening and obtaining a speaking decision on objections, thereby breaching principles of natural justice. Reassessment jurisdiction is invalidly assumed when recorded reasons are withheld despite repeated requests, and the reassessment notice and resulting order are liable to be quashed as void.
Communication of recorded reasons is a jurisdictional requirement for reassessment where the assessee requests those reasons. Non-supply prevents the assessee from challenging the reopening and obtaining a speaking decision on objections, thereby breaching principles of natural justice. Reassessment jurisdiction is invalidly assumed when recorded reasons are withheld despite repeated requests, and the reassessment notice and resulting order are liable to be quashed as void.
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