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....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:
......t.
No answer to question (3).
Questions formulated for determination:
(1) Whether, in the facts and circumstances of the case, the Tribunal was justified in determining the short time loan taken by the applicant as deem dividend income?
(2) Whether, in the facts and circumstance..
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:
......s (the IACT, in brief) issued notice upon the assessee under section 120 of the Ordinance and, upon hearing of the assessee’s representative, decided that the amount obtained by the assessee as loans as share-holders of three companies were reserved, surplus and accumulated profit of the said ..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh, 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: ......s (the IACT, in brief) issued notice upon the assessee under section 120 of the Ordinance and, upon hearing of the assessee’s representative, decided that the amount obtained by the assessee as loans as share-holders of three companies were reserved, surplus and accumulated profit of the said ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ...... The DCT concern having been failed into an error raised an allegation in the notice under section 93 of the Income Tax Ordinance 1984 that the Assessee-writ-petitioner failed to disclose the bank loan amount of Tk. 2,85,59,317.00 which not been chargeable to tax does not come under the purview o..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......shown in the return of the immediate preceding assessment year and-- (a) does not have any income which is exempted from tax; or (b) does not have receipt of Gift; or (c) does not have loan other than from a bank or financial institution; or (d)sum of accretion of net wealth and ..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... the mandatory requirement of section 82BB(3) of the Income Tax Ordinance. 4. In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified giving a decision regarding loan of the applicant. The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984); ..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....d 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: ...... to show the deemed interest income in the suspense account and complying the same the Assessee-applicant company in its annual statement, showed the accrued deemed interest income from the bad debts loan in suspense account, despite the fact that the Assessee-applicant regularly employed the mercan..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
....ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......e of the assessee at Tk. 9,61,110.00. From the assessment order, it was found that the assessee submitted certificate of salary and allowances, statement of asset and liability and documents of house loan before the DCT and he disclosed to have received cash gift of Tk. 6,00,000.00 from his wife and..
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......sel Lodge obtained credit facilities from Mercantile Bank Limited (respondent No. 5) vide sanction letter dated 6-5-2007. In this transaction as well, the petitioner stood guarantee for the said loan by executing personal guarantee. Russel Lodge obtained further credit facilities from Prime Fin..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......as that the pre-emptee opposite party No.2, who is admittedly a co-sharer of the case land, purchased the entire case land by 2 kabalas from the opposite party No.3; that the opposite party No.2 took loan of Taka 10,000 from the opposite party No.1 and as security of that loan he showed the opposite..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
.... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ......tween the last part of 1995 and the last part of 1996 and worked in Ideal Textile Mills Limited owned by him. After the Mills had been closed at the last part of 1999 due to the default in paying the loan of Islami Bank Limited, the accused along with one Babu of Dugachhi village used to stay with M..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....sion and also that of the appellate Court below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......as that the pre-emptee opposite party No.2, who is admittedly a co-sharer of the case land, purchased the entire case land by 2 kabalas from the opposite party No.3; that the opposite party No.2 took loan of Taka 10,000 from the opposite party No.1 and as security of that loan he showed the opposite..Category: Civil Law, Property Law | Date: 14 May, 2014 | Hits: 7
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
....urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ......ainst security of gold ornaments. In course of his business, Ram Krishna Nath used to lend money to different small jewellery traders, after receiving gold ornaments as security. When any person took loan, he used to give a serial token number against the gold ornaments received as deposit and secur..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh, 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. This Case is also Reported in: ......application (shortly, the reference application) has been filed raising the following four questions for our opinion: (i) Whether the term “total outstanding loan” in section 29(1)(xviiiaa) of the Income Tax Ordinance, 1984 connotes the “classifi..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6
Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)
....ss Appeal/Objection No.5/2001 of the respondent and thereby directing the Mill to pay interest on the award amount of Taka 58, 00,000 @ 5% per annum from the date of the award i.e. 7-6-1995 till realisation. 4. Feeling aggrieved by and dissatisfied with judgment and order dated 13-1-.2004 ......e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246. ..Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10
Moklesur Rahman (Md.) and another Vs. Government of Bangladesh and others, 2014, CLC (AD)
....hereinbefore. The Artha Rin execution case in question (No.560 of 2004) shall stand satisfied accordingly. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 207. ......M/s. Shabuz Medical Hall of which writ-petitioner No.1 is the proprietor. Writ-petitioner No.1 executed all necessary documents in favour of the decree-holder-Bank and enjoyed the benefit of the loan. The property of one Shahidul Islam was mortgaged with the decree-holder-Bank as security of th..Category: Others | Date: 24 Feb, 2014 | Hits: 15
.... can protect his right and title in that property by filing proper suit in a proper forum."
The petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 213.
......ttagong in Artha Rin Suit No.70 of 2008 filed by respondent No.3, herein, Social Investment Bank Limited against respondent No.4, namely, Nurul Islam Chowdhury for realization of the outstanding loan. The mortgaged property was sold in auction for the purpose of realization of the decretal amou..
Category: Civil Law, Others | Date: 17 Feb, 2014 | Hits: 9
Selim Hossain (Md.) Vs. Shahabuddin Ahmed and others, 2014, 43 CLC (AD)
....t-petitioner without creating any hindrance or obstacle and the executing Court shall pass necessary order in that respect. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 115. ......rejecting the application filed under section 57 of the Artha Rin Adalat Ain, 2003 (the Ain, 2003) for cancellation of the auction sale held on 10-11-2008 and allowing him to give chance to repay the loan amount. 3. From the impugned judgment and order of the High Court Division, it appears tha..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 6
BRAC Bank Ltd Vs. Multimode Ltd, 2013, 42 CLC (HCD)
....e result, this appeal is dismissed. No costs. Connected Civil Rule No. 395(f) of 2012 is accordingly discharged. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 48 ...... under the Companies Act, 1913. Defendant Bank as a schedule Bank, under the supervision and monitoring of Bangladesh Bank participates in various service such as, keeping deposit of money, providing loan facilities for multipurpose, monitory transactions of share business, open L/C for export and i..Category: Contract Law | Date: 12 Dec, 2013 | Hits: 0
Abdul Momen Bhuiyan and others Vs. District Judge, Dhaka and others, 2013, 42 CLC (AD)
....he auction sale shall be deemed to have become absolute. The impugned judgment delivered by the High Court Division is set-aside. Ed. This Case is also Reported in: 19 BLC (AD) (2013) 98. ......etition No.6385 of 2010 discharging the Rule. 2. The facts relevant for the purpose of disposal of this civil petition for leave to appeal, in a nutshell, are: The writ-petitioners obtained loan of Taka 4, 82,011.20 from respondent No.1, HBFC (House Building Finance Corporation) payable wi..Category: Civil Law | Date: 17 Nov, 2013 | Hits: 17
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