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Justice Hemant Gupta

Supreme Court - TDS - Foreign Software - Supreme Court - Engineering Analysis Centre - Taxscan
No TDS applicable on Indian Companies for amount Paid to Use Foreign Software: Supreme Court [Read Judgment]
March 2, 2021
Leave Encashment Scheme - Employees Benefits - Leave Encashment - ITAT - Taxscan
Income Tax Provision granting Tax Incentive to Employers under Leave Encashment Scheme is Constitutionally Valid: SC [Read Judgment]
April 25, 2020
Amusement Parks Duty Act - Entertainments - Bombay - Supreme Court - Taxscan
Amusement Parks entitled to only One Benefit under Bombay Entertainments Duty Act: Supreme Court [Read Judgment]
February 25, 2020
Vishesh - Krishi -Upaj - Yojna -Taxscan
100% EOU & SEZs are not covered under the ambit of ‘Vishesh Krishi Upaj Yojna’: SC [Read Judgment]
February 17, 2020
Duty - Finance Act - Supreme Court - Taxscan
Power of AO to prescribe Time Limit for Filing Auditor’s Report includes Power to Extend Time limit: Supreme Court [Read Judgment]
April 3, 2019
Tax Reference - Patna High Court - TaxScan
“Both Employees’ Contribution & Employer’s Contribution to EPF are covered u/s 43B of Income Tax Act”; Patna HC [Read Order]
July 26, 2016
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