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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....o be paid was Taka 50,000 per month and the balance of Taka 50,000 would be paid against separate rent receipt. On 1-7-1995, the agreement was signed and it remained effective till 30-6-1999. In clause 16 of the agreement there is specific mention as to how the vacant land would be possess..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....o be paid was Taka 50,000 per month and the balance of Taka 50,000 would be paid against separate rent receipt. On 1-7-1995, the agreement was signed and it remained effective till 30-6-1999. In clause 16 of the agreement there is specific mention as to how the vacant land would be possess..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....al benefit, of any such shareholder, to the extent to which the company, in either case, possesses accumulated profit; but does not include--- (i) a distribution made in accordance with sub-clause (c) or sub-clause (d) in respect of any share including preference share for full cash consid..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....āĻžāĻ°ā§āĻ¨ā§ āĻĒā§āĻ°āĻĻāĻ°ā§āĻļāĻ¨ āĻāĻ°āĻŋāĻ¤ā§ āĻŦā§āĻ¯āĻ°ā§āĻĨ āĻšāĻāĻ¯āĻŧāĻžāĻā§āĻ¨, Income Tax Ordinance 1984 (Ordinance No. XXXVI of 1984) āĻāĻ° section 44 āĻāĻ° sub-section (40 clause (b) āĻ¤ā§ āĻā§āĻˇāĻŽāĻ¤āĻžāĻŦāĻ˛ā§ āĻ¸āĻ°āĻāĻžāĻ° āĻ¤āĻžāĻāĻšāĻžāĻĻā§āĻ° āĻ¨āĻŋāĻŽā§ā..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....9 including other abetments, conspiracies described in section 120B, and attempts described in section 511 of the Penal Code, 1860 (XLV of 1860) related to or connected with the offences mentioned in clause (a) to (c) above." 33. Section 38 of the Anti-Corruption Commission Act, 2004..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....84 wherefrom it appears that the Stock in share dealt in stock market by the Insurance company is exempted from tax but the DCT concern erroneously considered the same without noticing the definition clause of capital gain provided in section 2(15) which immune the stock in shares from the taxabilit..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....made. Provided that in a case where a fresh assessment is made for any assessment year in pursuance of an order [sections 120, 121A, 156 or 159], the period of [five years] a referred to in this clause shall commence from the end of the year in which the fresh assessment is made; c. in any..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ncluding its units, the activities or the principal activities of which are authorized by any Act, Ordinance, order of instrument having the force of law in Bangladesh] or [any company] as defined in clause (20) of section 2 of the Ordinance [other than private limited company, as defined in the Com..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....this court on the similar point held as under; “There is no dispute that the assessee maintained its accounts according to the mercantile system and the assessee was required to show under clause (C) of sub-section (1) of section 4 of the Act the income that accrued or arose or was deemed..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....levant assessment year, there was no scope to reopen a case by the DCT under section 93 of the Ordinance even if, concealment of income is detected on definite information in view of the non-obstante clause in section 83A(2) of the Ordinance. Under sub-section (2) of section 83A only the National Bo..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... assessment year, there was no scope to reopen a case by the DCT under section 93 of the Ordinance even if, concealment of income is detected on definite information in view of the non-obstante clause in section 83A(2) of the Ordinance. Under sub-section (2) of section 83A only the..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....ds have been made; (d) .......................................... (e) .......................................... (ff)…. (g)……" 40. Having considered clause-C of section 160 of the Bengal Tenancy Act, it appears that the under tenancy created by Gong..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
....spires to commit a crime. 19. For example, 'A' may propose 'B' to murder 'X'. 'B' may dissent or say nothing or he may agree. A's proposal is met by the first clause of section 107 of the Penal Code. If 'B' agrees, he has committed an offence of abetm..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. Ed. This case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5