Search Options

Judgment Advanced Search

Displaying 21-40 of 1930 results.

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.   ......, 8 and 9. Application of section 56 of the Code, has not been excluded by section 6(Ka)…… (20) Case Referred to- Kandaswami Filial Vs. Kannappa Chetty, AIR 1952 Mad 186 (FB); Secretary Vs. Dhaka Steel Works Ltd, 45 DLR (AD) 69; State of Madhya Pradesh Vs. Vishnu Prasad; AIR ..

Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4

Oxinel Services Pte. Ltd Vs. SOM Kalimullah, MD, Bangla¬desh Telecommunication Com¬pany Limited (BTCL) and others, 2014, 43 CLC (HCD)

....corporated under the Companies Act, 1994 represented by (1) Mr. SOM Kalimullah, Managing Director, BTCL, son of late Mohammad Dayem Mia, 28/2, Baily Road, Dhaka-1000, (2) Mr. Md. Bahadur Ali, Member (Finance) of BTCL, (3) Mr. Md Moyez Mollah, Director (Finance & Accounts) of BTCL, and (4) Mr. Sh......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     ..

Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10

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.       ......§­à§«-১৪০ dated 20th day of June, 1975, has submitted that the order of compulso­ry retirement under section 9(2) of the Act, 1974 has to be signed by an officer not below the rank of Joint Secretary with due approval of the Minster of the concerned Ministry, but none of the respective imp..

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)

...., the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17   ......vit-in-Opposition, in short, is as follows: 5. According to the schedule of the Service Regulations of 2002, the post of Director of the Privatization Commission is equivalent to that of a Joint Secretary to the Government of Bangladesh. A Joint Secretary or an officer having equivalent status ..

Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0

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)

....the unclassified amount for Small Enterprise Financing. (3) @ 5% on the unclassified amount for Consumer Financing whereas it has to be maintained @ 2% on the unclassified amount for (i) Housing Finance and (ii) Loans for professionals to set up business under Consumer Financing Scheme. (4......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: ..

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)

....t’s Commission under section 53EE read with section 30(aa) of the Ordinance upon misconception of the said provisions of law; that the Parliament inserted a new section i.e. section 53EE by the Finance Act, 2000 relating to Foreign Buying Agent’s Commission, though the said section is no......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: ..

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         ......ossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J State.....................Petitioner (In both cases) Vs. Secretary, Ministry of Public Administration and others…..Respondents (In both cases) Ju..

Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4

The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

....t’s Commission under section 53EE read with section 30(aa) of the Ordinance upon misconception of the said provisions of law; that the Parliament inserted a new section i.e. section 53EE by the Finance Act, 2000 relating to Foreign Buying Agent’s Commission, though the said section is no......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: ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8

Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

....t’s Commission under section 53EE read with section 30(aa) of the Ordinance upon misconception of the said provisions of law; that the Parliament inserted a new section i.e. section 53EE by the Finance Act, 2000 relating to Foreign Buying Agent’s Commission, though the said section is no...... 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:     ..

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

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

....y was earlier not liable to pay any income tax and not within the ambit of income Tax Ordinance 1984. But later the paragraph-3 of Part-A of the Sixth Schedule of the Income Tax Ordinance 1984 by the Finance Act 2000 was amended and thereby the tax exemption from the local authority, like the Assess......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

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

....defendant No.1 in the alleged bainapatra with some alleged signa­tures of the defendant No.1 in exhibit-5 series which are some photocopies of applications to Titas Gas Company and House Building Finance Corporation Office (HBFC), found that the signature appearing in the alleged bainapatra was ......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 ..

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

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

....ivision (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Fidelity  Assets and Securities Co. (Subsequently converted into “FAS Finance & Investment Ltd………………………......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: ..

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)

.... Ed. This Case is also Reported in: ......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: ..

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

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

.... is applicable in the case of share transfer business HFT (Held for Transfer) or HFD (Held for Dividend). This proposition is supported by the decision made in the case of Oman Bangladesh Leasing and Finance Limited-Vs-The Commissioner of Taxes reported in 16 BLC 557 and also in the case of Internat......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: 16 Sep, 2014 | Hits: 0

Government of Bangladesh, represented by the Secretary, Ministry of Land and others Vs. Sharifun Nessa and others, 2014, 43 CLC (AD)

....sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 274.     ...... ..

Category: Property Law | Date: 9 Sep, 2014 | Hits: 21

Government of Bangladesh, represented by the Secretary, Ministry of Education and others Vs. SM Humayun Kabir and another, 2014, 43 CLC (AD)

....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. ......4) 279. ..

Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20

Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....amp; September 4, 2014 Result: The rule is made absolute. The  Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Sections  82BB(1) and 83BB(3)  The Finance Act 2011 The Assessee since obtained the finalization of her tax liability, through the......ssued without lawful authority having no legal implication. 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: 4 Sep, 2014 | Hits: 1

Chowdhury Mia and oth¬ers Vs. Superintendent, Primary Teacher Institution and others, 2014, 43 CLC (HCD)

.... Rule No.364(R) of 2007 (Violation) is dis­posed of. Send down the lower court records. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 42. ......991 BLD (AD) 144; Farhaduzzaman Vs. Abdul Hasem Hawlader, 2 XP 81; Administrative Officer, Housing Settlement, Chittagong Vs. Abdur Rashid Chowdhury, 63 DLR 479; Abdul Kader Bhuiyan and 17 others Vs. Secretary, Ministry of Land, Government of the People's Republic of Bangladesh, 61 DLR (AD) 28; ..

Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6

Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....iability of deduction of Advance Income Tax (AIT) from the execution of contract or sub-contract has been added in the provision of section 52 of the Income Tax Ordinance 1984 in the year 2007 by the Finance Act 2007. But as the instant case is related to the assessment year 2000-2001 no question of......answered 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: 3 Sep, 2014 | Hits: 1

J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....ax Ordinance 1984 and rule 16 of the Income Tax Rule 1984, which not being supported by sanction of law, cannot be treated as a instrument having source of law. Even the Government in the Ministry of Finance, is not authorized to issue any circular removing any difficulty in interpretation of the pr......at their end, supplied by the Assessee-writ petitioner. 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 Jul, 2014 | Hits: 0