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....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
......tituted as appellant No. 1(b).
4. The case of the plaintiff, as averred in the plaint, in short, is that his son Md Humayun Kabir Gazi in 2003, obtained investment facility of Taka 1, 00,000 for business purposes for his business enterprise M/s Sabbir Gazi Furniture from Islami Bank Bangladesh ..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
....s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......
December 8, 2014
Result:
The Rule Nisi is made absolute.
Constitution of Bangladesh, 1972; Articles 27, 31, 36 & 40
Any kind of obstruction or impediment, which affects the business/trade/occupation of the petitioners in any way is, of course, unreasonable, arbitrary,..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
....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
......on of late Saiful Islam, Deputy Director (Accounts-1), Bangladesh Telecommunications Company Limited of 37/E, Eskaton Garden, Telejogajog Bhaban, Dhaka; that the petitioner in the course of business furnished a Bank Guarantee being BG No. IFIC/STOCK/ BG/07/ 2011 dated 4-5-2011 issued by IF..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
....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:
......ibunal was legally justified in directing not to impose tax on non-operative interest income classified under the head ‘income from other sources’ under section 33 and also to set off the business loss violating the provision of section 46A(6) of the Income Tax Ordinance, 1984?
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: ......ibunal was legally justified in directing not to impose tax on non-operative interest income classified under the head ‘income from other sources’ under section 33 and also to set off the business loss violating the provision of section 46A(6) of the Income Tax Ordinance, 1984? &nbs..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:
......ttagong. The assessee has been engaged in the manufacture and export of ready-made garments and textile goods to foreign buyers. The assessee has been employing a regular method of accounting for its business and maintaining books of accounts duly audited by a reputed audit firm. The assessee on 29...
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: ......ttagong. The assessee has been engaged in the manufacture and export of ready-made garments and textile goods to foreign buyers. The assessee has been employing a regular method of accounting for its business and maintaining books of accounts duly audited by a reputed audit firm. The assessee on 29...Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
....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:
......i) of the Income Tax Ordinance 1984 as an allowable expenditure, not being in the nature of capital or personal expenditure which had to be laid out wholly and exclusively for the purpose of the business. .......................(24)
Section 16C
The provision of section 16C ..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....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:
......ee) is a private limited company. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deputy Commissioner of Taxes (the DCT, in short) disclosing its income from business at Tk. 6,08,657/-. The DCT not being satisfied with the return served statutory notices und..
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 ......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 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....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: ......ee) is a private limited company. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deputy Commissioner of Taxes (the DCT, in short) disclosing its income from business at Tk. 6,08,657/-. The DCT not being satisfied with the return served statutory notices und..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... 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: ......ee) is a private limited company. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deputy Commissioner of Taxes (the DCT, in short) disclosing its income from business at Tk. 6,08,657/-. The DCT not being satisfied with the return served statutory notices und..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
...... the Assessee-applicant
3. An accumulated reading of the factual aspect of these two Income Tax Reference Applications reveals that the Assessee-applicant is a private limited company engaged in business of manufacture and sale of Gas Cylinder. It being the income tax assessee, submitted its in..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......nsidered by this court, since the aforesaid questions will cover the whole situation.
4. It has been asserted in Income Tax Reference Application No. 195 of 2014 that the Assessee-applicant is a businessman and also share-holder of a private limited company named, M/S. Spectra S.N. Tex Limited...
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......urities Limited is a lease financing public limited company and a regular income tax payer, holding TIN. 003-201-4669/Audit Wing, Dhaka. The assessee-applicant company derives income from its leasing business. The Assessee-applicant submitted its income tax return for the assessment year 2009-2010 u..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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:
......onal Commissioner of Taxes, LTU, Dhaka under protest. The said Additional Commissioner of Taxes passed his assessment order disallowing some of the claimed incurred expenditure and reconstituting the business account, enhanced the total income of the Assessee-applicant at an amount of Tk. 19, 46, 51..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....rar, 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:
......he holder of the share or debenture is not entitled in the event of liquidation to participate in the surplus assets;
(ii) any advance or loan made to a shareholder in the ordinary course of its business, where the lending of money is a substantial part of the business of the company;
(iii..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....The Registrar, 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.
This case is also Reported in:
......he holder of the share or debenture is not entitled in the event of liquidation to participate in the surplus assets;
(ii) any advance or loan made to a shareholder in the ordinary course of its business, where the lending of money is a substantial part of the business of the company;
(iii..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ......en statement denying all the material statements made in the plaint. His case, in short, is that it was agreed between the defendant and the plaintiff that the defendant would be able to carry on his business without any hindrance and it was also agreed orally that in case of expiry of the term of l..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ......en statement denying all the material statements made in the plaint. His case, in short, is that it was agreed between the defendant and the plaintiff that the defendant would be able to carry on his business without any hindrance and it was also agreed orally that in case of expiry of the term of l..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
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