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....me of payment thereof, whichever is earlier, income tax on such sum at the rate of ten percent:
Provided that nothing contained in this section shall apply to such payee or class of payee as the Board may, by a general or special order, specify in this behalf
Provided further that no tax s......ision
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
International Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000…………&hellip..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......:
..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....ion (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J Md. Nazrul Islam Talukder J Singer Bangladesh Ltd and 21 another ........Petitioner Vs. National Board of Bangladesh.............. Respondents Judgment December 15, 2014. Result: ...... the provisions of assessment and others. ...... (27) Constitution of Bangladesh, 1972; Article 128 Value Added Tax Act (XXII of 1991); Section 55(1) Set up of Local and Revenue Audit Directorate— Whether the local audit directorate can authoritatively look into the p..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....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:
......
..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
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. ...... up from Artha Rin Case No. 263 of 2004. 2. Sonali Bank Limited filed the aforesaid suit for decree of Taka 3, 91, and 05,805/28 and in that suit, originally i.e. the Company as well as Managing Director was made party. The suit was decreed and subsequently decree was put into execution. Defend..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......t
Md. Rezaul Hasan J.— This Rule has arisen out of the petition for drawing up contempt proceeding, filed by the petitioner, against the accused-contemner Mr. SOM Kalimullah, Managing Director, Bangladesh Telecommunication Company Limited (BTCL) and 3 other officials of BTC..
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 ......ant is not misappropriation unless and until it reveals that he had a intention to misappropriate the same for his personal gain...... (51) Time Limit for The Investigation of the Case is Simply Directory in Nature and Not the Mandatory Provisions of Law— So far the time limit is concerne..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
....where it cannot be wholly set off, the amount of the loss not so set off, shall be carried forward for the next year and so on, but no loss shall be carried forward beyond the period specified by the Board in the order issued under sub-section (3) or (4).
.............................................Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....where it cannot be wholly set off, the amount of the loss not so set off, shall be carried forward for the next year and so on, but no loss shall be carried forward beyond the period specified by the Board in the order issued under sub-section (3) or (4). .............................................preme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
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. ......sh Shipping Corporation Vs. Raquibuddin Ahmed, 46 DLR 470 and Siddique Ahmed Vs. Government of Bangladesh, 65 DLR (AD) 8; Delwar Hossain Mia Vs. Bangladesh, 52 DLR (AD) 120 and AFM Mustafizur Rahman, Director General, Bangladesh Railway Vs. Monoharan Mazumder, 9 MLR (AD) 251 = 9 BLC (AD) 207 Habibul..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
....e of the petitioners, as set out in the writ petition, in short, is as follows: 3. The petitioners have been working as Deputy Directors of the Privatization Commission (previously Privatization Board) for long 15-18 years. Pursuant to sections 15 and 26(1) of the Privatizat......xt higher post. Along with his seniority, merit of the officer shall be taken into consideration for promotion to the next higher post by the Selection Committee/DPC. In case of promotion of a Deputy Director to the post of Director of the Commission, he must have completed a minimum of 5(five) year..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
....-
(1)-(5)…………………….
(5A) “Approved gratuity fund” means a gratuity fund which has been and continues to be approved by the Board in accordance with the provisions of Part C of the First Schedule.
26. Admittedly, the gr......
..
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 ......upon the Secretary, Ministry of Public Administration; the Secretary, Ministry of Law, Justice and Parliamentary Affairs; the Secretary, Ministry of Home Affairs; the Inspector General of Police; the Director General of Rapid Action Battalion (RAB) and the Chief of the Criminal Investigation Departm..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
.... 82BB(1), nevertheless reopened those deemed assessment orders under the provision of section 93 of the Income Tax Ordinance 1984 despite the fact that those returns were not selected by the National Board of Revenue under the provision of section 82BB(3) of the Income Tax Ordinance 1984. But since ......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:
..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......upreme Court
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner
Vs.
1. The Commissioner of Taxes, Tax..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....n 26.5.2009, being Complaint Case No. 138 of 2009, upon which the Assessee-applicant authority obtained a recommendation from the (কর ন্যায়পাল)to be implemented by the National Board of Revenue. While the said recommendation, in respect of the Assessment year 2006-2007 was pen......nswered in negative and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
.... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ......h Court Division in Writ Petition No. 8886 of 2010 discharging the Rule. 2. The facts of the case, in brief, are that the petitioner, Chowdhury Mohidul Haque, is one of the Senior Executive Directors of the Bangladesh Bank. He was General Manager of Barisal Office of Bangladesh Bank during..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
....ntaining the authority of making assessment order by the Additional Commissioner of Taxes without considering the provision regarding selection for audit of the applicants I.T. return by the National Board of Revenue and making of assessment order on the basis of audit by the Deputy Commissioner of ......
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
FAS Finance & Investment Ltd., Subastu Imam Square, 4th floor, 65 Gulshan Avenue, Gulshan, Dhaka, represented by its Managing Director.
Mr. Md. Mofiz Uddin Chowdhury…………………..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....hod employed is such that in the opinion of the DCT the income of the assessee cannot be properly deduced therefrom. Again, the DCT can ignore the book version of the account if he finds that (i) the Board of Revenue has directed to follow a particular method of accounting and the assessee has faile......al Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Fidelity Assets and Securities Co. Ltd., 71, Nitol Centre, Mohakhali, C/A, Dhaka, represented by its Managing Director Mr. Md. Mofiz Uddin Chowdhury.......................Assessee-applicant Vs. The Co..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....es- DCT has no authority to reopen the return of the assessee by issuing notice under section 93 while the assessee files return under section 82BB(1) without selection for audit by the National Board of Revenue.............................(11) When a return is filed by an assessee under s......his court seems fit and proper. 2. The short facts for disposal 5 of the Rule are that the petitioner's an assessee of Circle-2 (companies) under Tax Zone-1, Chittagong and earns income from Director Remuneration, Business and House property income. The petitioner filed Universal Self-..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
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