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....o. 8 cancelling the gun licence of the petitioner is declared to be without lawful authority and of no legal effect.
Ed.
This Case is also Reported in: 20 BLC (HCD) (2015) 279
......d those cannot be petrified or fitted into rigid moulds. They are flexible and turn on the facts and circumstances of each case. In applying these principles, there is a need to balance the competing interests of administrative justice and the exigencies of efficient administration. These princ..
Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23
.... 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:
......r retirement benefits of the employee concerned;
(ii) employer’s contribution to a recognized provident fund or a fund to which the Provident Funds Act, 1925 (XIX of 1925), applies and the interest credited on the accumulated balance of and employee in such fund;
(iii) allowances whi..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....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: ......r retirement benefits of the employee concerned; (ii) employer’s contribution to a recognized provident fund or a fund to which the Provident Funds Act, 1925 (XIX of 1925), applies and the interest credited on the accumulated balance of and employee in such fund; (iii) allowances whi..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......finding that surplus of the Applicant’s income over expenditure which was neither used for charitable purposes during the year not set apart and project money lent out and taken back along with interest amounting to Tk. 67, 75, 20,570.00 were not used for charitable purposes and as such were l..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....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:
......sion of the return in view of section 53F of the Income Tax Ordinance 1984.
B. Whether on the facts and in the circumstances the applicant is bound in law to deduct income tax at source from the interest of the term deposits when the interest itself has neither been credited nor paid to the Acc..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... 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. ......option but to succumb to the 'pressure of the mighty financial institutions who act like 'Shy lock' in realizing loan without giving the borrower any chance to say 'why.' The interest being compound it is hell if any default made in payment of 'single installment.&#..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....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
......rt's own contempt, therefore, means to prevent and stifle any damage to public confidence in an important organ of the State and not the protection of the individual Judges.
No personal interest is therefore involved. These are accepted rules in the dispensation of justice in..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
....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:
......ions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directing not to impose tax on non-operative interest income classified under the head ‘income from other sources’ under section 33 a..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....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: ...... opinion by the Court is as under:- Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directing not to impose tax on non-operative interest income classified under the head ‘income from other sources’ under section 33 a..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....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. ......ourses 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 colourable exe..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ...... as defendant No. 2 contested the suit by filing written statement contending, inter alia, that all the allegations made in the plaint are false and the plaintiffs have got no right, title, interest and possession in the suit land and the suit is liable to be dismissed. 5. Defendant N..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....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 ...... plaintiffs in their testimony admits that the record of right stands recorded in the name of the defendants. The so-called possession witnesses of the plaintiffs are not competent, credible, disinterested and trustworthy. The witness No.1 is the plaintiffs No.1 himself and the witnes..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....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:
......or professionals to set up business under Consumer Financing Scheme.
(4) @ 5% on the outstanding amount of loans kept in the ‘Special mention Account’ after netting off the amount of interest Suspense.
(b)(i) Banks will maintain provision at the following rates in respect of cl..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
.... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ......as instituted in the Court of Joint District Judge, Barisal for recovery of the said misappropriated money and the said suit was decreed ex-parte on 20-7-2011 for an amount of Taka 46, 49,008.95 with interest till recovery. 3. After investigation, the Investigating Officer found prima facie cas..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....t, both these 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: ......laimed in the profit & loss accounts discarding book version. (II) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining disallowance of “interest suspense account” ignoring method of accounting of the applicant Company. (III) ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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:
......s appellate tribunal was justified maintaining disallowances of Tk. 8,92,68,259.00 as provisions for classified assets and diminution value of investment of share and Bonds and Tk. 6,39,51,758.00 for interest suspense account ignoring the circulars of Bangladesh Bank and method of books of accounts ..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....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:
......ner of Taxes may call for and examine the record of Deputy Commissioner of Taxes and pass any order revising the order passed by the Deputy Commissioner of Taxes in so far as it is prejudicial to the interest of the revenue.......... (20)
Section 2(26) (e)
If a private company, having accu..
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:
......য় হিসাবে মোট আয়ের সহিত যোগ না করায় কর নির্ধারণী নিধারনী আদেশটি Erroneous & Prejudicial to the interest of Revenue হইয়াছে। হৃত রাজস্ব পুনোরোদ্ধ..
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: ......য় হিসাবে মোট আয়ের সহিত যোগ না করায় কর নির্ধারণী নিধারনী আদেশটি Erroneous & Prejudicial to the interest of Revenue হইয়াছে। হৃত রাজস্ব পুনোরোদ্ধ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ......he supposed necessities of a Muhammadan family, rising out of their minute subdivision and inter-division of ancestral property, and, as the result of its exercise is generally adverse to public interest, it certainly will not be recognised by this Court beyond the limits to which those necessi..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
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