23 April 2014
My Client was the proprietor of a Hotel and was died in the Month of October 2013 and in the same month I made a surrender application online and submitted the documents required in the case of death of a Proprietor.
Now my query is that whether the new proprietor wants to take registration under the same name and premises can claim exemption of Rs. 10 Lacs or not.
Also provide any circular or any case law regarding this matter.