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HC Rulings on GST Notices Issued to Deceased Individuals
INTRODUCTION In recent years, several High Courts have dealt with cases where GST demand notices were issued in the name of individuals who...
![Himachal Pradesh HC Allows Benefit u/s 80-IC of Income Tax Act @ 100% of profit relying on Supreme Court Judgement [Read Order] Himachal Pradesh HC Allows Benefit u/s 80-IC of Income Tax Act @ 100% of profit relying on Supreme Court Judgement [Read Order]](https://images.taxscan.in/h-upload/2025/06/15/750x450_2044736-himachal-pradesh-hc-income-tax-act-supreme-court-judgement-taxscan.webp)
Himachal Pradesh HC Allows Benefit u/s 80-IC of Income Tax Act @ 100% of profit relying on Supreme Court Judgement [Read Order]
An assessee who sets up a new industry of a kind mentioned in Section 80-IC(2) and starts availing exemption of 100% tax under Section 80-IC(3) (which is admissible for five years) can start claiming exemption at same rate of 100% beyond the period of five years