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Aminul Karim (Md.) Vs. Government of Bangladesh and others, 2015, 44 CLC (HCD)
....r of stay granted earlier by this i Court is hereby recalled and vacated. Communicate this order at once. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 354 ......inst the petitioner under section 138 of the Negotiable Instrument Act and issued summons upon the petitioner. Subsequently, the petitioner voluntarily surrendered before the Court below and obtained bail. The Complainant bank also filed another case against the petitioner under sections 406/420 of ..Category: Banking Law, Procedural Law | Date: 9 Mar, 2015 | Hits: 0
Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....ee-holder-bank in view of sub-section (5) of section 33. In short, Mr. Sharif wants to convince this Court that once the 2 auction is taken place in view of sub-section (4) of section 33, there is no scope either for the Adalat or for t the decree holder to go for the conferment of title of the mort...... The Adalat below is directed to proceed with the execution of the decree in accordance with law. Communicate this at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 199 ..Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4
....mpugned judgment and order. He has submitted that the point now taken before this Court was not taken either before the Assistant Registrar or before the High Court Division. So, now there is no scope to decide the question. He has further submitted that the Assistant Registrar rejected the opp......tions made hereinbefore. We make it very clear that the Registrar himself shall hear and dispose of the matter.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 213.
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Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20
.... this court through the assessment order and the order passed by the two appellate authorities strenuously argued, that the issue involved in these Income Tax Reference Applications are regarding the scope of invocation of power available to the DCT concern under the provision of section 35(4) of th......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:
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Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....VI of 1984)
Sections 2(1)(viii) & 44
Any sum paid by the assessee as Zakat to the Zakat Fund established by the Zakat Ordinance, 1982 is only exempted from tax liability and there is no scope to presume that the Zakat paid by the Bank would be tax exempted in view of the provision of a...... Supreme Court of Bangladesh, is directed to take 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: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....unal and stating that the questions of law raised in the reference applications have already been settled finally by the Appellate Division in favour of the Taxes Department and, as such, there is no scope to decide the same questions of law afresh by this Division. 7. Mr. Rafiq-ul Huq, the lea......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
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....is a ‘business’ then two alternative have been imposed for getting that exemption. --------------------------------------------- This proviso certainly restricts drastically the scope and field of the general exemption under the main provision of the law, but this restriction h......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
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....s that the suit land has already been transferred to opposite party No. 7 and currently the same is being possessed by the said opposite party No. 7 having mutated his name thereon, thus, there is no scope for the plaintiff to claim the suit land either from RAJUK or from opposite party Nos. 1-......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
....s Agents (Licensing) Rules, 2009, and, as such, the imposition of fresh terms and conditions as to sitting in written examination afresh for obtaining "Reference License" is beyond the scope of Rule 12 of the Customs Agents (Licensing) Rules, 2009. The learned Advocate, in support of ......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
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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)
.... eschews to the State, the expropriating authority will be bound by its own stand. Aslo it is a cardinal principle of interpretation of expropriatory statues that it should be strictly construed. The scope of an expropriatory legislation ought not to be extended beyond what is clearly and expressly ...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....difying the order dated 23-7-2013. Nor, they had preferred any appeal against the said order before the Appellate Division and, in consequence, the said order has acquired finality. They have no scope to raise any objection as if a supra body to the apex court. If apology is accepted in such a ......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
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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 learned Advocate also submits that there is no any evidence in the record to show that the system of the godown or shed did not allow anybody to bring out any goods from the shed. So, there is no scope at this stage to say that the appellant was not in a position to bring out the said scrap......l Case No.6 of 2008 is hereby set aside. The convict appellant Md. A Kader Zilani is acquitted from the charge levelled against him. The accused appellant is discharged from the liability of the bail bond also. Let a copy of this judgment and order along with the lower Court's record b..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....acked by his lawyer that the stay order has been extended from time to time and before pronouncing of the judgment by the trial Court the petitioner did not get any chance to know about the scope of the Rule. 14. The learned Advocate also submits that since the petitioner did not take......-2010 took cognizance of the offence under section 138 of the NI Act against the accused and processes were issued accordingly. The accused surrendering in the Court of Magistrate on 10-5-2010 sought bail and ultimately he was enlarged on bail and when the case became ready for trial the same w..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....d cannot be set off with other taxable income of the assessee. The income of this undertaking is to be computed separately and the loss is to be carried forward for the following year and there is no scope to set off the business loss of such undertaking with its income, if any, from other heads..........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: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....d cannot be set off with other taxable income of the assessee. The income of this undertaking is to be computed separately and the loss is to be carried forward for the following year and there is no scope to set off the business loss of such undertaking with its income, if any, from other heads. ......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: ..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
.... accounting and maintained proper books of accounts;
(ii) the DCT has not specifically observed that the income of the assessee could not be properly deduced therefrom and, as such, there was no scope to resort to estimate income of the assessee on any other basis;
(iii) the DCT had no sco...... 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:
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Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... accounting and maintained proper books of accounts; (ii) the DCT has not specifically observed that the income of the assessee could not be properly deduced therefrom and, as such, there was no scope to resort to estimate income of the assessee on any other basis; (iii) the DCT had no sco......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: ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....o satisfy us about the allegations if any made against the petitioners he failed to produce such record before us. Only the Annexure-2 to the Affidavits-in-opposition was placed from which we find no scope to agree with the impugned orders, we have already find that the impugned orders have got no n......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. ..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
.... capital expenses made wholly and exclusively for the purpose of the business, the same is allowable expenditure under the provision of section 29(xxvii) of the Income Tax Ordinance 1984. There is no scope for the Assessee-applicant bank to derogate from the instruction of the Bangladesh Bank. This ......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
....e has raised the ground in detail and stated that such agent’s commission 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 cre......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
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