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Displaying 21-40 of 1984 results.
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......aphs 6.12.and 6.13 the of the book author succinctly narrated:- "The office of Comptroller and Auditor-General is a constitutional office of considerable importance. On him is cast the duty of maintaining, compiling and checking the accounts of the Republic and also of such public sta..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....5) of the Income Tax Ordinance 1984 and also Rule 33(2) (II) of the Income Tax Rules 1984 opined in a vague manner that “on examination of the salary statement it is found that the company paid excess perquisite of Tk. 2, 71, 00,529.00” and recommended for adding back the said amount to ......9. Accordingly the application praying for review is allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....On going through the materials on record, it has pricked our conscience to the effect that Respondent No. 6 issued the impugned letters beyond the scope of law and the same have been issued by him in excess of power which is not permitted by law to do the same.
16. Learned Assistant Attorn......s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ...... guarantor may not took party in the proceeding as they are impleaded in the case if principal debtor failed to satisfy the decree, money is to be realised from these 3rd partys, as per law. A common duty cast upon on the financial institutions in executing the decree that they are disbursing public..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....w any cause against the prayer for reduction of the amount of the bank guarantee, then the court shall presume that BTCL has no objection in reducing the amount of the bank guarantee to the amount in excess of their claim. He next submits that, although BTCL has received the order dated 13-6-2013, s......of this court is long enough to reach any offender…………...... (28)
Accepted Rules in the special consideration of Justice in Relation to Contempt Cases—
The duty of a Judge sitting to punish the Court's own contempt, therefore, means to prevent and stif..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......d sentenced and also referring the case of Md. Farid Uddin Ahmed Vs. Atahar Uddin, 13 MLR 187 submits that for any reason if any irregularities is committed by a government servant in discharging his duty the same did not constitute the offence of the criminal breach of trust. So, the trial Court sh..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ......ot only that the government is satisfied that the detention is necessary, but it is also for the Court to be satisfied that the detention is necessary in the public interest. Under both these laws, a duty has been cast upon the Court to examine the record of the case of a detenu in order to sat..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....ar ma. Siraj Uddin then died leaving Aftab Uddin and Dudh Miah as sons and four daughters, namely Zahura, Hefeza, Mursheda and Afela. The further case of the plaintiffs is that they possessed land in excess of property they have claim to and prayed to the defendants to get their share partitioned am......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......evidence on records and there is no discussion of evidence and no sifting of the same in its true perspective. Under the ambit of Order XLI, rule 31 of the Code of Civil Procedure it is the incumbent duty upon the appellate court below while affirming or reversing the judgment of the trial cour..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
.... of the Income Tax Ordinance 1984 instead of deleting the disallowances was justified in maintaining by setting aside the disallowances that had made without specifying, in particular, the quantum of excess perquisite paid to each of the employees which is liable to be disallowed under 30(e) of the ......se three Income Tax Reference Applications are allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......s failed to consider that sub-article (3) of article 64 of the Constitution and sub-article (5) of article 3 of the President's Order 6 of 1972 had clearly provided that in the performance of his duty, the Attorney-General should have the right of audience in all Courts of Bangladesh. The learne..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
....le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......o adjudicating appellate authorities were required to consider the same in its proper perspective. But the first appellate authority in both the assessment years mechanically discharged its appellate duty and reduced some of the item of expenditures disallowed by the DCT concern. But although the Ta..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......all the materials are available before it in respect of the cause, it cannot abdicate its burden to the Deputy Commissioner of Taxes...........(24)
Section 3
The Taxes Appellate Tribunal is duty bound to dispose of the cause brought to it by way of appeal, on merit and it can only direct t..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ee-applicant and therefore the two appellate authorities were required to interfere with the assessment order passed by the DCT concern. But as the two appellate authorities failed to discharge their duty in its true perspective, this court is required to consider the same and answered the question ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....the result, the Income Tax Reference Application is allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......Taxes, on the plea that the Additional Commissioner of Taxes being empowered by the Commissioner of Taxes under section 10 of the Income Tax Ordinance 1984, to act as assessing officer, has taken the duty to take step into the return of the assessee-applicant as was directed by the National Board of..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....assessing so-called increase as “income from other sources” under sub-section (1) of section 19 read with section 33 of the Ordinance. Upon such wrong view of the law, he equally acted in excess of his jurisdiction in imposing penalty for so-called concealment of income under section 128......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nd in favour of assessee. Questions formulated for determination: 1. Whether, in the facts and on the circumstances of the case, the Tribunal under 159(2) was judicious in maintaining excess estimate of commission in as much as to the fact that certificate in testimony of receipts an......ice under section 79 of the Income Tax Ordinance 1984, it was the burden of the assessee-applicant to submit all his documents to prove his claim. The assessee-applicant since failed to discharge his duty, he has to face the consequence of his such failure. Deliberation of th..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......unts audited and certified by the chartered accountant. This being the decision has been made by this court and the apex court on the provision of section 35(4) of the Ordinance, the DCT concerned is duty bound to observation the same...... (20) Section 83 The DCT concerned upon serving a ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......contract of service, the consent of the other party is also necessary. Till his resignation is accepted, the employee continues to be in the employment of the employer and, if he absents himself from duty, he incurs a penalty prescribed for such default which may be dismissal in certain cases. ..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ......etitioner under sections 409/109 of the Penal Code and the accused-petitioner remaining present before the Court pleaded innocence and prayed for trial in accordance with law, and, as such, it is the duty of the accused-petitioner to prove the case by adducing evidence before the trial Court, and, a..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
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