Search Options
Judgment Advanced Search
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... All of its income/earnings/income generating activities are considered to be done “for charitable purpose” which in other words can be said to be for the advancement of object of general public utility. Accordingly this court finds merit in the questions as have been formulated by the A..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
.... the NBR and do the needful to ascertain whether the thinks are in the right direction or not. Deviation of any kind if could be ascertained by the audit department in the process, the statutory public body (like NBR) would certainly account for that. ......(43) Issuing of Notices— ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... debtor failed to satisfy the decree, money is to be realised from these 3rd partys, as per law. A common duty cast upon on the financial institutions in executing the decree that they are disbursing public money and if it is found that decree cannot be satisfied against principal debtor and also 3 ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
.... The appeal is allowed. Intention to Misappropriate to be made known when Misappropriation by a Public Servant— Mere failure to return back any property from the legal custody of a public servant is not misappropriation unless and until it reveals that he had a intention to misapp..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....ental courses and while performing their responsibilities to the satisfaction of the authority, they were served with the orders of compulsory retirement from their service for the alleged "public interest" by the respective impugned order. The impugned orders were made in the coloura..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
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 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ect and the legal issues are similar. It has been asserted in both the instant Income Tax Reference Application that the Assessee-applicant Fidelity Assets and Securities Limited is a lease financing public limited company and a regular income tax payer, holding TIN. 003-201-4669/Audit Wing, Dhaka. ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... single judgment. Facts of the Applicant’s Case 2. An accumulated reading of the factual aspect of these two Income Tax Reference Applications reveals that the Assessee-applicant is a public limited company engaged in leasing business under the licensed obtained from the Bangladesh B..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
.... originated from Prophet Muhammad (peace be upon him, PBUB) I may observe that pre-emption is closely connected with the Muhammadan Law of inheritance. That law was founded by the Prophet upon republican principles, at a time when the modern democratic conception of equality and division of pro..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... income of the assessee shall be computed on the basis of the accounts maintained, payments made and transactions recorded accordingly. (3) Without prejudice to the preceding sub-sections, every public or private company as defined in [the Companies Act, 1913 (VII of 1913) or কোম্পা..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....eive the Government amounts to an offence of criminal breach of trust which is punishable under section 409 of the Penal Code…......(28) The hard earned money of the people spent from the public exchequer cannot be misused at the whims and sweet wills of the accused-petitioner and others..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....by and the rest is a commercial office of the Small Causes Act out by the assessee. C) Whether on the facts and circumstances of the case, the capital gains arises from the transfer of shares of public companies listed with a Stock Exchange in Bangladesh which is an exempted income under sectio..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)
....০৫ dated 27.08.2005 wherein a detailed explanation has been rendered as to the deduction of advance income tax (AIT) from the Gas Bills, to be paid to the company distributing natural gas to the public at large. The said circular (Annexure C-1) reads as follows. গণপ্রজাতন..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0