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.... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......f Zakat expenses as well as some other expenses. The Tribunal by order dated 26.02.2006 allowed the appeal in part but affirmed the disallowance of Zakat expenses of the assessee under section 29 and action taken under section 30(e) of the Ordinance.
In the backdrop of the aforesaid facts and c..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ......f Zakat expenses as well as some other expenses. The Tribunal by order dated 26.02.2006 allowed the appeal in part but affirmed the disallowance of Zakat expenses of the assessee under section 29 and action taken under section 30(e) of the Ordinance. In the backdrop of the aforesaid facts and c..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
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 ......o is not the proper VAT authority as per VAT law. Thus it is clear that respondent No.5 did not issue demand notice independently but upon the direction of others which was illegal and mala fide action of the VAT authority and, as such, the same should be declared to have been issued witho..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
......isposed of.
Bank’s Legal Power to Deal with Mortgaged Property—
Bank must have the legal power to sell the mortgaged property which is the condition precedent to take subsequent actions. ...... (30)
Absence of bank's legal power to sell the mortgaged proper..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......ires adjudication through evidence. Thus, the claim of the plaintiff as to making payment of the said amount of money as well as to have the possession in the suit plot shows that there is a cause of action and the suit, therefore, may proceed towards its final disposal. Regarding the argument that ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....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
......nse under Rules 5 and 6 of the Rules, there is no requirement for sitting in written and viva voice examination....... (8)
Since the petitioners did not get reference license in time by the action of respondent No. 6, the same has caused serious hamper and disruption in carrying out t..
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. ......t;A special Act as opposed to a general or Public means one that is directed towards a special subject or special class or object. The special law is the law which gives rise to special cause of action and which itself provides for the method of enforcement of rights conferred by that Act or fo..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
......s Court has issued a separate Rule upon one Mr. Helal Ahmed, Manger, IFIC Bank Limited, Stock Exchange Branch, 16 Motijheel C/A, Dhaka-1000, on 21-5-2014. That Rule, forming part of the same cause of action, is to be disposed of simultaneously with the instant Rule.
8. The Rule issued upon Mr. ..
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 ......scharged from the liability of the bail bond also. Let a copy of this judgment 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 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
.... Court of Bangladesh, is directed 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:
...... the basis of past record by citing some parallel cases. The defects pointed out by the DCT could not be refuted by the assessee-applicant before the Tribunal. So, the Tribunal legally maintained the action of the DCT in adopting gross profit at the rate of 15% as fair and reasonable. The disallowan..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....me Court of Bangladesh, is directed 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: ...... the basis of past record by citing some parallel cases. The defects pointed out by the DCT could not be refuted by the assessee-applicant before the Tribunal. So, the Tribunal legally maintained the action of the DCT in adopting gross profit at the rate of 15% as fair and reasonable. The disallowan..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
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. ...... promoted to the post of Sub-Inspectors. They were awarded rewards for their gallantry services. They also completed departmental courses and while performing their responsibilities to the satisfaction of the authority, they were served with the orders of compulsory retirement from their servic..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
....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:
......ax liability on @ 10% on the entire amount of Tk. 480,040,000 earned by selling sponsor shares. We have deducted tax @ 5% as per the provision of ITO section 53M which is the final settlement. So the action of the DCT is not lawful and the CTA has upheld the order of DCT arbitrarily.
The impugn..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....reme Court of Bangladesh is directed 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:
......4/Coy-3/KaAu-1/2003-2004 has not decided this question. However, the CTA by order dated 04.12.2003 passed in Aikor Appeal Patra 79/Coy-1/KaAu-1/2000-2001 decided that on examination of the record the action taken by the DCT under section 53E of the Ordinance was found to be lawful and he affirmed th..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
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 ......m, panel Mayor and Ward Councilor of Narayanganj City Corporation and his 4(four) aides and Chandan Sarkar, a Senior Member of Narayanganj Bar Association and his driver and to take appropriate legal action against the Government Officials and the Members of the law enforcing agencies, if any, guilt..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....upreme Court of Bangladesh is directed 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: ......4/Coy-3/KaAu-1/2003-2004 has not decided this question. However, the CTA by order dated 04.12.2003 passed in Aikor Appeal Patra 79/Coy-1/KaAu-1/2000-2001 decided that on examination of the record the action taken by the DCT under section 53E of the Ordinance was found to be lawful and he affirmed th..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... is directed 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: ......4/Coy-3/KaAu-1/2003-2004 has not decided this question. However, the CTA by order dated 04.12.2003 passed in Aikor Appeal Patra 79/Coy-1/KaAu-1/2000-2001 decided that on examination of the record the action taken by the DCT under section 53E of the Ordinance was found to be lawful and he affirmed th..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....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:
......side with a direction upon the Deputy Commissioner of Taxes “to re-examine the issue for bank deposit and non-showing of bank liability after giving a chance of hearing to the assessee and take action as per law instead of allowing the appeal.
II. In the circumstances and on the facts whe..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....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:
......e Ordinance in order to have the book version of the account accepted by the DCT concerned.................... (36)
When the DCT concerned discards the books of account, he has to raise dissatisfaction as to the method of accounting, regularly employed by the assesee and to pin point the defect..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
....rar, 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:
......ision of law is very much clear and there is no ambiguity therein. So we are unable to agree with the submission of appellant’s ld. A. R. as enunciated above. It is evident from record that the action of the ld. Additional Commissioner of Taxes was strictly in accordance with the provision of ..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
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