Search Options
Judgment Advanced Search
Displaying 21-40 of 2376 results.
Muhammad Kamaruzzaman Vs. The Government of Bangladesh, 2015, 44 CLC (AD)
...., quite candidly submitted that he is aware of the limitations that a review petition faces. Resultantly, the instant review petition is dismissed. Ed. This Case is also Reported in: ......, quite candidly submitted that he is aware of the limitations that a review petition faces. Resultantly, the instant review petition is dismissed. Ed. This Case is also Reported in: ......, quite candidly submitted that he is aware of the limitations that a review petition faces. Resultantly, the instant review petition is dismissed. Ed. This Case is also Reported in: ......of Abdul Quader Molla Vs. The Chief Prosecutor, it was held that because of the protective provisions power of the Appellate Division may be invoked only when there does not exist any other provision and that this Division can invoke its inherent powers, not curtailed by Article 47A (2), under rule ..Category: Criminal Law, International Crimes Tribunal Law | Date: 5 Apr, 2015 | Hits: 60
....shy;cate the matters in accordance with law.
No cost.
Communicate the judgment to respondent No. 1 at once.
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 98
......ch warehouse or industry for a period not exceeding twenty four months from the date of warehousing:
(2) The Commissioner of Customs (Bond) or any other Commissioner of Customs authorized by the Board in this behalf may extend the period of warehousing mentioned in sub-section (1) for further p......shy;cate the matters in accordance with law.
No cost.
Communicate the judgment to respondent No. 1 at once.
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 98
......is also Reported in: 68 DLR (HCD) (2016) 98
..
Category: Fiscal/Taxation Law | Date: 2 Apr, 2015 | Hits: 0
Asek Elahi Vs. Jalal Ahmedand others, 2012, 41 CLC (AD)
....nha, J and Md. Abdul Wahhab Miah, J I agree with the reasoning and findings given by my learned brother, Md. Abdul Wahhab Miah, J. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 5. ......out and out sale, the question of redemption of mortgage did not exist; that plaintiff’s remedy lay not by way of the suit as framed but by way of appeal against the decision of Debt Settlement Board; and that the suit is barred by limitation. The High Court Division on construction of the imp...... within 4 years from that date. A proceeding started by the appellant under the Act, 1950 for redemption of the kabala land vide Miscellaneous Case No.922BK/7S-74 was dismissed by the Circle Officer (Revenue), Bakergonj by his order dated 3-2-1983 and appeal from the said order was also dismissed th...... Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Md. Shamsul Huda J Asek Elahi.......................................Appellant Vs. Jalal Ahmedand others.......................Respondents Judgment March..Category: Property Law | Date: 14 Mar, 2015 | Hits: 45
....tions made hereinbefore. We make it very clear that the Registrar himself shall hear and dispose of the matter.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 213.
......tions made hereinbefore. We make it very clear that the Registrar himself shall hear and dispose of the matter.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 213.
......tions made hereinbefore. We make it very clear that the Registrar himself shall hear and dispose of the matter.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 213.
......Md. Imman Ali J
AHM Shamsuddin Chowdhury J
Sohan Kumar Agarwala....................Petitioner
Vs.
Assistant Registrar, Department of Patents Designs and Trade Marks and
another................Respondents
Judgment
February..
Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20
....of the account, save and accept the statutory disallowances.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......of the account, save and accept the statutory disallowances.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......of the account, save and accept the statutory disallowances.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......hellip;………………Respondent
Judgment
January 12, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
.... 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:
...... 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:
...... 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:
......dent (In all the cases)
Judgment
January 11, 2015
Result:
The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favou..
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: ......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: ......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: ......dent (In all the cases) Judgment January 11, 2015 Result: The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favou..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
...... between the tax as determined on the basis of the order of the Taxes Appellate Tribunal and the tax payable under section 74 where tax demand exceeds one million taka.
Provided further that the Board may, on an application made in this behalf, modify or waive, in any case, the requirement of s......he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......srin Parvin, AAG—For I.T. Department.
Sarder Jinnat Ali, with Md. Delowar Hossain—For the Assessee-respondent
Questions formulated for determination:
Whether on the facts and in the circumstances of the case the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legal..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | 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:
......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......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 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)
....urt Division (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. Re......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: ...... together with 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 l......5) 73 ..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
......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
......pprobate and reprobate at the same time. The learned advocate draws our attention to memo No. 00. 293.027.08.27.010.2012-332 dated 4-4-2012 signed by the Executive Magistrate and Surveyor, Revenue Section, both of the office of Deputy Commissioner, Chandpur (Annexure-X series of the suppl...... is also Reported in: 67 DLR (HCD) (2015) 218
..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....omplainant the accused drew a cheque on 9-9-2009 for Tk. 35,00000 (Taka Thirty Five Lakhs) only in order to discharge his liabilities being cheque No. NDC/B 8902482 of his account No. CD/AC 001544 of National Bank Limited. 3. The complainant presented the said cheque lastly on 15-12-2009 at Cit......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......t Division (Criminal Revisional Jurisdiction) Present: ANM Bashir Ullah J Shariful Alam (Babu) (Md.)…………….Accused-Petitioner Vs. State and another………….........Opposite Parties Judgment December 2, ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....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:
......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:
......lip;…………….....Respondent
Judgment
December 1, 2014
Result:
The question formulated for determination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....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: ......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: ......r 2002-2003. 2. The sole question of law formulated in the income tax reference application (shortly, the reference application) for opinion by the Court is as under:- Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directin..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
.... 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:
...... 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:
...... 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:
......……………….Respondent
Judgment
November 30, 2014
Result:
The questions formulated for determination are answered in the affirmative and in favour of revenue department.
Questions formulated for determination:
(1) Whether ..
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: ......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: ......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: ...... 2. The assessee-applicant Youngone (CEPZ) Limited (shortly, the assessee) is a fully owned foreign company incorporated as a private limited company under the Companies Act, 1913 having its factory and registered office at Plot No.11-16, Sector-2 of the Export Processing Zone, Chittagong. The asse..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. ......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. ......l) Present: Md. Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J Government of Bangladesh and others………..Appellants (In all the appeals) Vs. Md. Mojibul Haque ..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 ......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......, 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 ......5) 17 ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......no ground for awarding a decree in favour of the plaintiffs….(15) Case Referred to- Syed Abdul Haque Vs. Surendra Nath Majumder, 59 DLR (AD) 111; Additional Deputy Commissioner (Revenue), Pabna Vs. Md Reazuddin Pk., 8 BUT (AD) 185 = 5 BLC (AD) 76; Ratan Chandra Dey Vs. Jinnator...... This Case is also Reported in: 67 DLR (HCD) (2015) 259 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
.... Mr. Sarder Jinnat Ali at the very out set drawn the attention of this court to the fact that this issue has already been decided in Income Tax Reference Application No. 288 of 2013, preferred by the National Bank Limited.
46. Upon examining of the judgment delivered in Income Tax Referen......-
(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......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:
...... Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
89259701897691689670967188669672967595759594958996778868967888699162968196009680