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....ul Wahhab Miah J
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......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.
..
Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20
....tive and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
This Case is also Reported in:
......e provision of section 154(3) reads as follows;
Income Tax Ordinance 1984
Section 154(3). Form of appeal and limitation.-
3) ..............
4) ..............
5) The Appellate Joint Commissioner [or the Commissioner (Appeals) as the case may be,] may admit an appeal after the......tive and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
This Case is also Reported in:
......tive and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
.... Reference Applications No. 20 of 2005.
No answer to question (b) to Income Tax Reference Applications No. 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006.
No costs.
The Registrar, Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income...... 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:
......ds one lakh and fifty thousand taka such deduction shall not be admissible..................(24)
Cases Referred to-
Islami Bank Bangladesh Ltd. Vs. Commissioner of Taxes, Companies Circle-19, 14 MLR (AD) 337.
Lawyers Involved:
Rafiq-ul Huq with Ahsanul Kar..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....ax Reference Applications No.20 of 2005. No answer to question (b) to Income Tax Reference Applications No.21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006. No costs. The Registrar, Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income......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: ......facts of the cases are summarized together as under:- The assessee-applicant—Islami Bank Bangladesh Limited (hereinafter stated as the assessee) is a banking company incorporated under the Companies Act, 1913. The assessee has been carrying on banking business according to the principle o..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:
......
Whether on the facts and in the circumstances of the case the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legally justified in passing order maintaining the appeal order of the Appellate Joint Commissioner of Taxes who passed order in deleting the Income determined by the ACT as Income ......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
....ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......ed in negative and in favour of the Assessee-applicant.
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: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....ing those orders was asked to be taken by the Cane Commissioner." 35. A similar question arose again in Chandrika Vs. State of Bihar AIR 1984 SC 322. The relevant statute empowered the Registrar, Cooperative Societies to extend the term of the Board of Directors. An order extendi......irect bearing on the issue. Drawing our attention to the said aspect Mr. Ahsanul Karim the learned Advocate submits that under section 26Ka of the said Act of 1991, a VAT officer having the status of Joint Commissioner or Joint Director can make an audit and enquiry of activities of a VAT regis......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 ......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 ..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
...... Miscellaneous Appeal is condoned.
2. In the instant First Miscellaneous Appeal (FMA), the plaintiff as appellant has challenged the judgment and order dated 28-3-2012 passed by the learned Joint District Judge, la Court, Chandpur in Title Suit No. 20 of 2012 by which the ad-interim order ......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
..
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. ......Judgment Md. Khurshid Alain Sarkar J.— This Rule was issued calling upon the opposite parties to show cause as to why the impugned judgment and order dated 23-7-.2012 passed by the learned Joint District Judge, 3 Court, Dhaka in Title Suit No.2447 of 2008 rejecting the application for add......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. ......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. ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
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. ......ies. Civil Revision No. 150 of 2011. Judgment Sharif Uddin Chaklader J.- This rule, at the instance of Sonali Bank Limited, directed against order dated 3-11-2010 passed by the learned Joint District Judge, and Judge, Artha Rin Adalat 1st Court, Chittagong striking out the name of def...... 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. ...... 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. ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....ce shall be submitted to the jail authority. In default he shall suffer civil imprisonment for further period of 1(one) month.
The execution of the sentence will be processed through the learned Registrar of this Court and, for that purpose, he is directed to take the convict into his interim c......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
...... in an unprecedented manner, the contemner Nos. 1 and 2 have refused to obey the Court's order dated 23-7-2013 by writing a letter No. IAS/8-6/2011/67, dated 30-9-2013, to the Manager, IFIC Bank, Stock Exchange Branch, annexed as Annexure-C to the petition for drawing up contempt proceeding...... the remaining amount to the petitioner; that the contemner-opposite party No.1 Bangladesh Telecommunication Company Limited (hereinafter referred to as BTCL) is a company incorporated under the Companies Act, 1994 represented by (1) Mr. SOM Kalimullah, Managing Director, BTCL, son of late Moha..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....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 ......22-4-2013 passed by the learned Metropolitan Additional Sessions Judge, Court No. 3, Dhaka in Criminal Appeal No. 752 of 2012 affirming the judgment dated 23-8-2012 passed by the learned Metropolitan Joint Sessions Judge, 6th Court, Dhaka in Metropolitan Sessions case No. 5674 of 2010 arising o......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 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....ence application is in the negative i.e. in favour of the department-applicant and against the assessee-respondent.
No costs.
The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Incom......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:
......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:
......nit Spin Limited (shortly stated as the assessee) is a private limited company. The assessee submitted its income tax return for the assessment year 2002-2003 before the Deputy Commissioner of Taxes, Companies Circle-3 Taxes Zone-1, Dhaka (briefly stated as the DCT) showing total loss from business ..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....ence application is in the negative i.e. in favour of the department-applicant and against the assessee-respondent. No costs. The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Incom......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: ......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: ......nit Spin Limited (shortly stated as the assessee) is a private limited company. The assessee submitted its income tax return for the assessment year 2002-2003 before the Deputy Commissioner of Taxes, Companies Circle-3 Taxes Zone-1, Dhaka (briefly stated as the DCT) showing total loss from business ..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
....lt, our answers to questions (i), (ii) and (iii) to the reference application are in the affirmative in favour of the department-respondent and against the assessee-applicant.
No costs.
The Registrar, Supreme Court of Bangladesh, is directed to take necessary steps under section 161(2) of ...... 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:
......g to the assessment year 2001-2002.
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 Expo..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....lt, our answers to questions (i), (ii) and (iii) to the reference application are in the affirmative in favour of the department-respondent and against the assessee-applicant. No costs. The Registrar, Supreme Court of Bangladesh, is directed to take necessary steps under section 161(2) of ......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: ......g to the assessment year 2001-2002. 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 Expor..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. ......-৯/৭৫-১৪০ 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 respecti......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
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 ......Affidavit-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 s......, 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 ......, 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 ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
....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:
......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:
......ording consent to transfer of securities or mutual fund units of a sponsor shareholder or director or placement holder of a company or sponsor or placement holder of a mutual fund listed with a Stock Exchange shall collect tax at the rate of five percent on the difference between transfer valu......d in upholding the disallowance of audit fees.
7. Whether, in the facts and on the circumstances of the case, the tribunal under section the159(2)/16C/read with section 13(2) of Bank Companies Act, 1991/BRPD circular No. 10 dated 25.11.2002 was justified in upholding the imposition ..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....nst the assessee-respondents.
No costs.
This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004.
22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of t......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:
......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:
......ees.— Any person being a corporation, body or authority established by or under any law including any company or enterprise owned, controlled or managed by it, or a company registered under the Companies Act, 1913 ( VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
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