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Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....ed. (viii) it has already been settled by the Appellate Division that Islami Bank Limited is neither authorized to pay Zakat on behalf of its account holders nor entitled to any tax deduction on payment of Zakat within the meaning of section 29(1)(XXVII) of the Ordinance. So, the above que......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: ..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....able 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 such payment.
Provided that no reference by an assessee unless he has paid twenty five percent of th......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:
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Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....s a very pertinent question has been raised by the Assessee-applicant, Bangladesh Rural Advancement Committee (BRAC), that whether the Assessee-applicant being a charitable organization, is liable to payment of income tax, though exempted under the provision of section 44 read with Part-A Clause-1 &......uestion 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: 24 Dec, 2014 | Hits: 0
....f any Advance Income Tax (AIT) under the provision of section 53F of the Income Tax Ordinance 1984 does not relate to the amount which has been made as ‘provision’ for the purpose of such payment to the term depositor. The provision of section 53F of the Income Tax Ordinance 1984 is only......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:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....rder, but reduced some of disallowances made by the DCT concern.
11. The learned Assistant Attorney General Mr. Shaikat Basu further argued that the consideration of the sales along with the VAT payment is also lawful, since the entire income derived from sales has to be considered for the purp......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:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....Ordinance No. XXXVI of 1984);Section 2(45)
The Income Tax Rules, 1984; Rules 33 and 33A
Section 2(45) of the Income Tax Ordinance 1984 defines ‘Perquisite’ which means any payment made to an employee other than, inter alia, a contribution to a recognized provident fund. B......9. Accordingly the application praying for review is allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
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Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....ower to the bank to sell the property in case of default by his son, but the bank fraudulently published the auction notice in 2011 for sale of the plaintiffs, mortgaged property for alleged non-payment of the loan taken in 2009 and hence the auction sale is illegal and not binding upon th......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
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Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....s been barred under section 21A of the Specific Relief Act, 1877(SRAct). 6. Mr. Md. Rezaul Islam, the learned Advocate appearing for the present plaintiff-petitioner, submits that since the payment for purchasing the suit property was made jointly by the present petitioner and the sai......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
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....irty Five Lakhs) only from him on different dates with the assurance that he will return back the same when the complainant so desires. But on the demand of the complainant the accused failed to make payment of the said amount and on the pressure of the complainant the accused drew a cheque on ......the contrary is proved it is to be presumed that every negotiable instrument was made or drawn for consideration, that is, the law itself prescribed a privilege in favour of the holder of a cheque that for consideration the cheque was drawn in his favour but this presumption is a rebutable..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....the life time of his father he did not file any case and after 40 years of the deeds they have instituted the original suit. Admittedly, the plaintiffs have failed to produce any Rent Receipt showing payment of rent in respect of the suit land and as regard their possession the witnesses who deposed......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 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
.... is an allowable deduction u/s. 29 of I.T. Ordinance 1984 pursuant to section 24 of Bank Companies Act, 1991.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 2(45)
Any payment made to employee under the terms of the employment cannot be treated as perquisite for the t......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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....m the commission or fees paid to the Agent of Foreign Buyers. The assessee claimed to have paid the agent’s commission or fee and therefore, he was liable to deduct advance tax at source before payment of commission to the Foreign Buying Agents under section 53E of the Ordinance..............(......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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....m the commission or fees paid to the Agent of Foreign Buyers. The assessee claimed to have paid the agent’s commission or fee and therefore, he was liable to deduct advance tax at source before payment of commission to the Foreign Buying Agents under section 53E of the Ordinance.....................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)
....was paid directly by the assessee’s bankers and not by the assessee itself and hence the assessee has not got any scope to deduct taxes at source. Moreover, the assessee itself has not made any payment or given credit of such commission and therefore it was out of assessee’s scope to com...... 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
....dation was considered by the Finance Minister under the provision of section 25 of the Tax Ombudsmen (কর ন্যায়পাল) Act 2005 and accordingly the order passed by the Minister for payment of tax by the Assessee-applicant Authority @ 40% for the assessment year 2006-2007 and allow......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:
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Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....for the reasons also that the plaintiff could not clarify when and from where the stamp paper of the alleged bainapatra was purchased and that there was no explanation also as to why in spite of payment of almost full consideration money the possession of the land was not delivered. 6. Aga......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
....tion of temporary loan received by the applicant as deemed dividend income from other sources?
(3) Whether in not taking into the consideration given by the applicant regarding taking loan and repayment of the same?
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Sections 2(3......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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....tion of temporary loan received by the applicant as deemed dividend income from other sources?
(1) Whether in not taking into the consideration given by the applicant regarding taking loan and repayment of the same?”
9. The assessee submitted a supplementary affidavit annexing photo-......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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....Sabbir Ahmed Chowdhury....................Respondent Judgment September 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted if he is a defaulter in payment of rent, if the landlord needs the suit premises for bona fide requirement and if the tenant......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 ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.....Respondent Judgment September 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted under the Premises Rent Control Act (1) if he is a defaulter in payment of rent (II) if the landlord needs the suit premises for bona fide requirement and ......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. ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
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