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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...
An appellate authority dealing with one assessment year cannot issue directions affecting reopening for earlier years, because its jurisdiction is confined to the year under appeal. The Tribunal held that the Commissioner (Appeals) went beyond the scope of the appeal by directing reopening of earlier assessment years, so that direction was beyond competence and had to be expunged. The separate validity of reopening under section 150 was left unexamined, as the matter was resolved on lack of appellate jurisdiction alone.
An appellate authority dealing with one assessment year cannot issue directions affecting reopening for earlier years, because its jurisdiction is confined to the year under appeal. The Tribunal held that the Commissioner (Appeals) went beyond the scope of the appeal by directing reopening of earlier assessment years, so that direction was beyond competence and had to be expunged. The separate validity of reopening under section 150 was left unexamined, as the matter was resolved on lack of appellate jurisdiction alone.
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