Gujarat High Court Allows Condonation of Delay in Filing Form 10-IC for Startup Tax Exemption Under Section 80-IAC of Income Tax Act, 1961. The court held that the Chief Commissioner erred in rejecting the condonation application as the delay was due to the Board's processing time and the petitioner had substantially complied with the requirements.
16 Mar 2026The petitioner, Herald Global Ventures Private Limited, a recognized startup incorporated on 10.12.2019 and engaged in the healthcare and lifesciences...





