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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
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
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
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
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
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
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
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
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