Search Options
Judgment Advanced Search
Displaying 21-40 of 2644 results.
Ramjan Ali Tarafder (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....o stand. Since the auction of the concerned property of the petitioner was not sold in auction in pursuance of a decree or order as envisaged under section 33 of the Ain but the auction was made prior to filing of the suit in pursuance to sub-section 1 of section 12 of the Ain, as such, under s......t the petitioner. In the result, the Rule is discharged without any order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 245. ......t the petitioner. In the result, the Rule is discharged without any order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 245. ..Category: Banking Law | Date: 22 Feb, 2015 | Hits: 7
.... 35(4) and 83(2)
The provision of section 35(4) of the Income Tax Ordinance 1984 requires the Deputy Commissioner of Taxes to raise dissatisfaction as to the method of accounting prior to invoke the power available to him under the provision of section 35(4) of the Income Tax Or......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:
..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... an Amendment in 1973 altogether and now all income from any property, whether a business or not, if held in trust, is totally exempted from income tax. The assessment in question relates to a period prior to this Amendment and as such the exemption is not available to the respondent in view of the ......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: ......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
....half
Provided further that no tax shall be deducted on the amount of interest or share of profit arising out of any deposit pension scheme sponsored by the Government or by a Scheduled Bank with prior approval of the Government.
14. Section 30(aa) provides for the consequence for default f......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....ssion of the property.
14. Mr. Md. Kamrul Alam submits that since the plaintiff received the sale proceeds and possession of the property has been handed over to defendant No. 2 on 4-4-2012 prior to filing of the instant FMA, the same has become infructuous and order of injunction as praye......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
....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
......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
......
(Special Original Jurisdiction)
Present:
Md. Ashfaqul Islam J
Md. Nazrul Islam Talukder J
Mostafa Kamal Sazu and others................Petitioners
Vs.
Secretary, Ministry of Finance, Bangladesh Secretariat, and others....... Respondents
Judgment
Decem..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....avits nor the learned Attorney General could submit that the service record of the respondent was not good. The respondent asserted that there was not a single instance of misconduct on his part prior to the passing of the impugned order of retirement. According to the respondent he was surpris......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. ......) 169 and MA Gafur Vs. Government of Bangladesh 56 DLR (AD) 205. 63. Mr. Awlad Ali, learned Counsel, appearing for the respondents in CP Nos. 229-231 of 2014 by referring to a Memo issued by the Ministry of Establishment of the Government of Bangladesh vide Memo No. সঃবিঃ(বিধি..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)
....tization Commission (previously Privatization Board) for long 15-18 years. Pursuant to sections 15 and 26(1) of the Privatization Act, 2000, the Privatization Commission, with the prior approval of the Government, framed the Privatization Commission (Officers and Employees) Servi......, 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
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....ld that the oral and extraneous evidence contradicting the contents of a written instrument is not admissible. 16. The claim of defendant No.2 that there was an oral agreement for sale prior to the bainanama of the plaintiff was not proved. Moreover, in cross-examination defendant No.......ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ......ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
....n-compliance of the provision of section 53E read with section 30(aa) of the Ordinance. But the Tribunal by misinterpretation of law illegally deleted it. Moreover, the Tribunal did not consider that prior to operation of section 53EE of the Ordinance, it was the assessee’s responsibility to d......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:
..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....case.... (8 & 9) Further Investigation Sub-sections (2) and (3B) of section 173 have clearly spelt out about the further investigation and further investigation presupposes a prior police report and that must be by one investigation agency at a time and not by two investigat......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 ...... Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J State.....................Petitioner (In both cases) Vs. Secretary, Ministry of Public Administration and others…..Respondents (In both cases) Judgment ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....n-compliance of the provision of section 53E read with section 30(aa) of the Ordinance. But the Tribunal by misinterpretation of law illegally deleted it. Moreover, the Tribunal did not consider that prior to operation of section 53EE of the Ordinance, it was the assessee’s responsibility to d......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: ......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)
....n-compliance of the provision of section 53E read with section 30(aa) of the Ordinance. But the Tribunal by misinterpretation of law illegally deleted it. Moreover, the Tribunal did not consider that prior to operation of section 53EE of the Ordinance, it was the assessee’s responsibility to d...... 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: ...... 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
.... DCT concerned discards the books of account, he has to raise dissatisfaction as to the method of accounting, regularly employed by the assesee and to pin point the defect in the item of expenditure, prior to discard the book version of the accounts, submitted by the Assessee.......... (37)
In ......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:
......000-2001 by complying the letter issued by the DCT concern dated 2.1.2001. The Assessee-applicant authority is entitled to pay income tax @ 25% in view of the S.R.O. No. 169-Ain/2001 published by the Ministry of Finance and also to claim depreciation on Bangabondhu Bridge, River Training Works and R..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
....he authority of making assessment order by the Additional Commissioner of Taxes, because of the fact that the provision of section 10 of the Income Tax Ordinance 1984 empowered the Commissioner, with prior approval of the board, to direct the Additional Commissioner of Taxes to exercise the power an......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....efendant would pay rent at the rate of Taka 15,000 per month with effect from 1-7-1997 and from 1-7-1998 the rent was to be paid at the rate of Taka 20,000 per month till 30-6-1999. Three months prior to the end of the tenancy, that is, on 1-3-1999 notice for vacating the suit premises with the......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 ......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)
....efendant would pay rent at the rate of Taka 15,000 per month with effect from 1-7-1997 and from 1-7-1998 the rent was to be paid at the rate of Taka 20,000 per month till 30-6-1999. Three months prior to the end of the tenancy, that is, on 1-3-1999 notice for vacating the suit premises with the......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. ......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
....sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
...... Court
Appellate Division
(Civil)
Present:
Nazmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Land and others.....................Appellants
Vs.
Sharifun Nessa and others&h..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 1984); Section 35(4) The Deputy Commission Taxes (DCT) is under an obligation to either raise dissatisfaction as to the method accounting or to pin point the defects in the item of expenditure, prior to discard the book version of the accounts audited and certified by the chartered accountant.......nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......Supreme Court
Appellate Division
(Civil)
Present:
Nazmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Education and others......................Petitioners
Vs.
SM Humayun Kabir and..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
95979670967396759594959991629681918796799564921888899667966991078978885996918860