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Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....tion of temporary loan received by the applicant as deemed dividend income from other sources? (1) Whether in not taking into the consideration given by the applicant regarding taking loan and repayment of the same?” 9. The assessee submitted a supplementary affidavit annexing photo-......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... series) appended to the supplementary-affidavit, submitted on 10.9.2014 before this court, are the Tax & VAT Certificate against local agent commission bill along with two Challan Form showing a payment of Tk. 12,67,902.00 in favour of the Income Tax Department by the project executive of Ashug......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: ..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... (AIT) from the bill to be paid to its sub-contractor. The provision of section 52 of the Income Tax Ordinance 1984 is reproduced below; Income Tax Ordinance 1984 Section 52: Deduction from payment to contractors, etc.— (1) Where any payment is to be made, whether in full or in ......answered 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: 3 Sep, 2014 | Hits: 1
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....ing, he is under obligation to hand over the same to the authority by constructing the same as per work order. In the instant case, the accused-petitioner as agent received work order, took some payment against the bills from the Roads and High ways, misappropriated the public money and ul......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 for thei..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ich the Assessee-applicant went the office of the Central Intelligence Cell (CIC) on that date where the said officer Mr. Sarwar Hossain Chowdhury directed the Assessee-applicant and his wife to make payment of Tk. 1,00,00,000.00 (one crore) through Pay Order as due tax and in default threaten to fi......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..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)
....; Section 52 The Income Tax Rule, 1984; Rule 16 The provision of section 52 of the Income Tax Ordinance 1984 liable the Gas Company to pay income tax in advance, to be deducted at the payment stage by the deducting authority. In practice the consumer does not pay the gas bill directl......at their end, supplied by the Assessee-writ petitioner. 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: 23 Jul, 2014 | Hits: 0
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....esent case. The trial Court did not at all consider that at the time of occurrence, the accused repeatedly told to the persons present there that the money given by Abdus Salam Khokon was a part payment of the rents of their ancestral property and the said facts had been admitted by most of the......d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....d decree. But their suit was dismissed on 8-6- 1991. 28. The case of defendant Nos. 37-41, in short, is that the SA recorded tenant Mahadev Singh brought rent suit against the tenant for nonpayment of rent and obtained decree and by filing a rent execution case took the suit land in his kh...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
.... without interests by installments in view of the provisions under section 49(1) of the Artha Rin Adalat Ain, 2003. Thereupon, the Adalat allowed the same and, accordingly, the debtors started repayment of installments as allowed by the Adalat. Being aggrieved by the said order of the Adalat al......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 ..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)
....r separation of the tenancy." 7. The High Court Division took the view that unless there is mutation or division of the holding creating new tenancy in the revenue office for the purpose of payment of rent separately the co-sharers do not lose their co-shareship and also right of pre-......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. ..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
....hy;tenance for herself and the son at the rates of Taka 2,500 and Taka 1,000 respectively. 10. Defendant's Case: The defendant admits the marriage and the amount of the dower Taka 70,105 and payment of Taka 105 as prompt dower. He also admits registration of the marriage in terms of a kabin....... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....r separation of the tenancy." 7. The High Court Division took the view that unless there is mutation or division of the holding creating new tenancy in the revenue office for the purpose of payment of rent separately the co-sharers do not lose their co-shareship and also right of pre-......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. ..Category: Civil Law, Property Law | Date: 14 May, 2014 | Hits: 7
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... July, 2002, both SROs No. 178 and 201 were repealed. Therefore, before repeal of the aforesaid SROs on 03.07.2002, the income derived from interest of Protirakshya Shanchaya Patras was exempted from payment of tax. Thus, in the relevant assessment year 2001-02, income derived from interest (A¢...... Bangladesh 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. Ed. This case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....d July, 2002, both SROs No.178 and 201 were repealed. Therefore, before repeal of the aforesaid SROs on 03.07.2002, the income derived from interest of Protirakshya Shanchaya Patras was exempted from payment of tax. Thus, in the relevant assessment year 2001-02, income derived from interest (অরà......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: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Sharif Miah Vs. Rina and anothers, 2014, 43 CLC (HCD)
....hallenging the legality of the marriage and the kabinnama. The dispute raised in the civil suit it still pending as an appeal. The mother and daughter also filed a family suit and obtained decree for payment of dower and maintenance, which is under challenge in this Revision 8. In such circumst......r shall also be furnished free of cost to the learned Advocates for both sides. Hearing adjourned till 6-4-2014. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 16 ..Category: Civil Law, Women and Children | Date: 3 May, 2014 | Hits: 5
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....om the plaintiff out of total consideration money Taka 2, 20, 00,000. Thereafter, the defendant Nos. 1-5 insisted upon the plaintiff No. 1 through their constituted attorney defendant No. 18 for payment a sum of Taka 1, 19, 80,000 out of the balance consideration money due to their urgent ...... Taka 15,00,000 as baina on the dale of the said agreement/Thereafter, the defendants Nos.1-5 and their mother received a total sum of Taka 39,50,000 from the plaintiff on different dates by cash and cheque. Thus they received a total sum of Taka 54, 50,000 out of the consideration money of Tak..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
.... no circumstances, could be declared as an abandoned property, allowed the review application, declared that the property was not an abandoned property, struck down the execution case subject to payment of the decretal amount to the Bank directly by the appellants and directed the Government to......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. ..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)
....ing the appeal and discharging the Rule and allowing the Cross Appeal/Objection No.5/2001 filed by the plaintiff-respondent No.1 granting interest on the Award amount @ 5% from the date of Award till payment. 2.The facts, leading to this appeal, in a nutshell, are that the respondent filed......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