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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.       ......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.       ..

Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20

One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......rs Involved: Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Assessee-applicant S. Rashed Jahangir, DAG with Saikat Basu, AAG. Nasrin Parvin Shefali, AAG—For I.T. Department I.T. Reference Application No. 446 of 2013 With I.T. Reference Application..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3

The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka Vs. Azmat Fashions Limited & M/S Ornate Knit Garments Industries Limited, 2014, 43 CLC (HCD)

....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: ......thin the province of the appellant and (b) the Section 53E does not provide deduction of taxes from the payment to foreign buyers’ local agent’s commission. The ld. D.R. has supported the Department.” 17. From the order of the Tribunal it does not appear that the Tribunal itse..

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         ......e 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 Department (CID) to show cause as to why they shall not be directed to bring the perpetrators and th..

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: ......thin the province of the appellant and (b) the Section 53E does not provide deduction of taxes from the payment to foreign buyers’ local agent’s commission. The ld. D.R. has supported the Department.” 17. From the order of the Tribunal it does not appear that the Tribunal itse..

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:     ......thin the province of the appellant and (b) the Section 53E does not provide deduction of taxes from the payment to foreign buyers’ local agent’s commission. The ld. D.R. has supported the Department.” 17. From the order of the Tribunal it does not appear that the Tribunal itse..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9

T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-1, Chittagong, 2014, 43 CLC (HCD)

....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: ...... Application No. 287 of 2004 and 471 of 2006). Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-applicant Saikat Basu, AAG with Nasrin Parvin Shefali, AAG—For I.T. Department. I.T. Reference Application No. 149 of 2006 With I.T. Reference Applicatio..

Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1

Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213 Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka, 2014, 43 CLC (HCD)

....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: ...... Tax Ordinance 1984..................(28) Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-applicant Saikat Basu, AAG with Nasrin Parvin Shefali, AAG—For I.T. Department I.T. Reference Application No.195 of 2014 With I.T. Reference Application ..

Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1

Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......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: ..

Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1

Bangladesh Bridge Authority (Ex-Jamuna Multipurpose Bridge Authority), Setu Bhaban, Air Port Road, Banani, Dhaka-1212 Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......ommissioner of Taxes, 54 DLR (2002) 125. Lawyers Involved: Abdus Salam Mamun, Adv.—For the Assessee-applicant Saikat Basu, AAG with Nasrin Parvin Shefali, AAG—For I.T. Department I.T. Reference Application No. 413 of 2010 With I.T. Reference Application..

Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1

State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)

....ars imposed on the accused-respondents by the trial Court be reduced to the period they have already under­gone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150.   ......ars imposed on the accused-respondents by the trial Court be reduced to the period they have already under­gone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150.   ..

Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2

Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)

....ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ......d any bainapatra in favour of the plaintiff; that the alleged bainapatra is forged. The defen­dant No.1 in his written statement further con­tended that he worked as an employee under Railway Department since 1940 and retired in 1977 and during this period, he always signed his name in Benga..

Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10

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: ......d money is defined as income.................(14) Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-applicant Nasrin Parvin, AAG with Saikat Basu, AAG—For I.T. Department. I.T. Reference Application No. 5 of 2014 With I.T. Reference Application ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

FAS Finance & Investment Ltd., Subastu Imam Square, 4th floor, 65 Gulshan Avenue, Gulshan, Dhaka Vs. The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka, 2014, 43 CLC (HCD)

....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: ...... Commissioner of Taxes, 54 DLR (2002) 125. Lawyers Involved: Mosharaf Hossain, Advocate—For the Assessee-applicant Saikat Basu, AAG with Nasrin Parvin Shefali, AAG—For I.T. Department I.T. Reference Application No. 194 of 2014. Judgment A.F.M. Abdur Rahman, ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......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: ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman Vs. The Commissioner of Taxes, Large Tax-payers Unit (LTU), 2014, 43 CLC (HCD)

....The Registrar, 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. This case is also Reported in: ......The Registrar, 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. This case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8

Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ngladesh, 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:     ......ngladesh, 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: 17 Sep, 2014 | Hits: 17

Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......Tax Ordinance 1984, an assessee is entitled to keep the provision for his bad debt which is an allowable expenditure. As a statutory right, it remains beyond the province of interference of the Taxes Department.…… (23) Section 32(7) read with Section 2(15)   The provisio..

Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0

Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......;59 DLR 213. Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-writ-petitioner. Rashed Jahangir, DAG with Nurun Nahar, AAG with  Saikat Basu, AAG—For I.T. Department Writ Petition No. 13004 of 2012 With Writ Petition No. 13005 of 2012. ..

Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0

Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....d 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: ......usly preferred the instant Income Tax Reference Application, challenging the legality and propriety of rejecting the ground No. 2 by the Taxes Appellate Tribunal as aforesaid. Claim of the Taxes Department: 5. Upon service of the notice of the instant Income Tax Reference Application, the..

Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0