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Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....9) the provident fund contribution falls within perquisites under the then provision of section 2(45) and (58) of the Ordinance and rule 33 of the Income Tax Rules, 1984 (the Rules, in short). In the relevant assessment years, in the definition of perquisites provident fund contribution was not excl......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: ......dent (In all the cases) Judgment January 11, 2015 Result: The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favou......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
....disallowed the said gift. The ld. AJCT observed that, as the donor (husband of the assessee) had the capacity of donating Tk. Tk. 1,05,39,450/- to his wife and this was reflected in the donor’s relevant year’s I.T.-10B. So disallowance of gift was deleted by the ld. AJCT.
The ld. A.......e by the DCT. So he urges the Tribunal to reinstate the order of the DCT by vacating the appeal order on the contentious issue.
We have heard both the contending parties and perused the relevant papers. In our opinion, the order of the ld. AJCT appears to be justified and there is nothing to in......srin Parvin, AAG—For I.T. Department.
Sarder Jinnat Ali, with Md. Delowar Hossain—For the Assessee-respondent
Questions formulated for determination:
Whether on the facts and in the circumstances of the case the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legal......he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....iso to section 4(3)(i) of the Act does not exist, all income from any property whether as business or not, if held in trust, is totally exempted from income tax as per section 4(3)(i) of the Act. The relevant portions of the aforesaid decision is quoted herein below for appreciation of the present i......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: ......llip;………….....Respondent Judgment December 24, 2014 Result: The twelve Income Tax Reference Applications are allowed answering the question in negative and in favour of the assessee-applicant. Questions formulated for determination: 1. Wheth......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
....ective of its actual receipt or payment, meaning thereby that the entry in the books of accounts had to be made on accrual basis. Although the liability of such payment of interest was accrued in the relevant accounting year and accordingly the said entry was made but since certain amount was not cr......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:
......e is also Reported in:
......Salam Mamun contends that the Taxes Appellate Tribunal was required to consider the issue in accordance with the provision of section 53F of the Income Tax Ordinance 1984 and also on the basis of the documents known as Bangladesh Accounting Standard (BAS) Volume-1 and also the annual report of 2008 ..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......……....................................Respondent
Judgment
December 15, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
1. Whether, in the fac...... Income Tax Ordinance 1984 for the assessment year 2007-2008, showing an amount of income at Tk. 39,94,867.00 and along with the return submitted chartered accountant certified accounts and all other documents pursuant to the requirement of section 35(3) of the Income Tax Ordinance 1984. Thereafter,..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....l for the incurable defect being done under the direction of Local Revenue Audit Directorate as it appears in the notice itself. 13. The answer would certainly depend upon the discussion of some relevant aspect of laws under the VAT Act, 1991 conjunct with the interpretation of some of the......e 128 Value Added Tax Act (XXII of 1991); Section 55(1) Set up of Local and Revenue Audit Directorate— Whether the local audit directorate can authoritatively look into the papers and documents of the NBR— Local and Revenue Audit Directorate is internally set u......5) 73 ...... Value Added Tax Act (XXII of 1991); Section 55(1) Set up of Local and Revenue Audit Directorate— Whether the local audit directorate can authoritatively look into the papers and documents of the NBR— Local and Revenue Audit Directorate is internally set up by and un..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
.... items were left unanswered by this court in the said judgment due to inadvertent non-consideration by the court.
3. The learned Advocate Mr. Sarder Jinnat Ali while taken this court through the relevant paragraph of the judgment, where the appraisal by the court as to the question No. 2 was ma......9. Accordingly the application praying for review 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:
......ber 14, 2014
Result:
The application praying for review is allowed.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984);Section 2(45)
The Income Tax Rules, 1984; Rules 33 and 33A
Section 2(45) of the Income Tax Ordinance 1984 defines ‘Perquisite’ w......9. Accordingly the application praying for review 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:
..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....ntiff under the power of attorney dated 7-10-2003 which was executed against the loan taken in 2003 are to be determined by the trial Court upon taking evidence and scrutinising the terms of the relevant documents and transactions entered into between the parties. The instant case relates to an......ailed in full.
22. In the written statement filed by the bank it has further been stated that against the enhanced loan the plaintiff on 9-9-2009 executed a deed of agreement on Taka 150 stamped papers and deposited the same with the মোঃ হুমায়ুন কবির গাজীর ...... is also Reported in: 67 DLR (HCD) (2015) 218
......ser) adopts the submissions of the learned Advocate for the defendant-respondent No.1.
19. During the course of hearing, the appellants and both the respondents filed series of various documents in support of their respective cases by filing several sets of affidavit.
20. We have..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....t the plaint itself is liable to be rejected under Order VII, rule 11 of the CPC in that the suit is clearly barred by law. In an endeavour to elaborate the said point of argument, he places the relevant provisions of law namely, sections 17A and 17B of the Registration Act, 1908 and submi......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. ......bsp; Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 2014. Result: The......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
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
....er submits that rule is not maintainable as, as per section 44 of the Artha Rin Adalat Ain, 2003 against any order passed by Artha Rin Adalat no revision or appeal can be filed. 22. Let us quote relevant section 44 of Artha Rin Adalat Ain which run as follows:- অর্থ ঋণ আদ...... 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. ...... (Civil Revisional Jurisdiction) Present: Sharif Uddin Chaklader J Ashish Ranjan Das J Sonali Bank Limited...................Plaintiff-Petitioner Vs. UT Garments Limited and others......Defendant-Opposite-Parties Judgment December 4, 2014. Result: ...... 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
....t order. The copy of the legal notice is annexed as "Annexure:
"D"
(underlining is mine).
2. Upon hearing the said petition, and having considered the relevant materials on record, this court found a prima facie case to issue a Rule. Hence, a rule was......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
......
Md. Rezaul Hasan J
Oxinel Services Pte. Ltd……………...Petitioner
Vs.
SOM Kalimullah, MD, Bangladesh Telecommunication Company Limited (BTCL) and others..............Respondents
Judgment
December 4, 2014.
Result:
The Rule ......1. I have heard the learned amicus curiae, perused the order dated 13-6-2013 and 23-7-2013 passed in Arbitration Application No. 27 of 2012, the petition for drawing contempt proceeding alongwith the documents annexed, the Rule, the affidavit filed by the contemners and have also consulted the decis..
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)
....he Corruption Act, 1947 sentencing him to suffer rigorous imprisonment for 2(two) years with a fine of Taka 60,967.87 with a direction that both the sentences will run concurrently. 2. The facts relevant for the disposal of the appeal, in short, is that one Sadhan Kumar Sarker as informant lodg......pointed M/s Jyoti International, a clearing and forwarding agent (hereinafter referred to as the C & F) to release the said goods from the Benapole land port who submitted bill of entry and other papers on 17-10-2005 and got the release order of the goods from the shed No.8 but at the time of gi...... ......ment and 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) 130 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......well as the stay order dated 15-2-2011 had proceeded to dispose of the case and the case was fixed on 1-7-2012 for trial. 6. The prosecution at trial had examined witness and submitted some papers but the: accused did not turn up in the trial Court. The trial was held in absent......t Division (Criminal Revisional Jurisdiction) Present: ANM Bashir Ullah J Shariful Alam (Babu) (Md.)…………….Accused-Petitioner Vs. State and another………….........Opposite Parties Judgment December 2, ......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
.... by the CTA in the first appeal (Annexure-B to the reference application) and the order passed by the Tribunal in the second appeal (Annexure-C to the reference application). We have also studied the relevant provisions of law.
10. From the order of the DCT, it is evident that he, by considerin......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:
......lip;…………….....Respondent
Judgment
December 1, 2014
Result:
The question formulated for determination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the......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:
..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
.... by the CTA in the first appeal (Annexure-B to the reference application) and the order passed by the Tribunal in the second appeal (Annexure-C to the reference application). We have also studied the relevant provisions of law. 10. From the order of the DCT, it is evident that he, by considerin......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: ......r 2002-2003. 2. The sole question of law formulated in the income tax reference application (shortly, the reference application) for 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 directin......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
....ing Standards which was applicable during the assessment year 2001-2002 has not been placed before us by Mr. M. A. Noor or Mr. Alam.
Be that as it may, paragraphs 20, 21, 22 and 28 of BAS 21 are relevant to decide the matter, if we presume that the said Standards of Accounting was also applicab...... 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:
......……………….Respondent
Judgment
November 30, 2014
Result:
The questions formulated for determination are answered in the affirmative and in favour of revenue department.
Questions formulated for determination:
(1) Whether ......th the return, issued notices upon the assessee under sections 83(1) and 79 of the Ordinance. Whereupon, the assessee’s representative appeared with cash-book, ledger, salary register and other documents. The DCT, upon hearing and on examination of the documents furnished by the assessee, disr..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ing Standards which was applicable during the assessment year 2001-2002 has not been placed before us by Mr. M. A. Noor or Mr. Alam. Be that as it may, paragraphs 20, 21, 22 and 28 of BAS 21 are relevant to decide the matter, if we presume that the said Standards of Accounting was also applicab......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: ...... 2. The assessee-applicant Youngone (CEPZ) Limited (shortly, the assessee) is a fully owned foreign company incorporated as a private limited company under the Companies Act, 1913 having its factory and registered office at Plot No.11-16, Sector-2 of the Export Processing Zone, Chittagong. The asse......th the return, issued notices upon the assessee under sections 83(1) and 79 of the Ordinance. Whereupon, the assessee’s representative appeared with cash-book, ledger, salary register and other documents. The DCT, upon hearing and on examination of the documents furnished by the assessee, disr..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....is difficult to lay down any yardstick by which "public interest" can be measured in this connection. There may well be circumstances apart from inefficiency or dishonesty which may be relevant for considering the suitability of an officer for being continued in public service. An ove......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. ......l) Present: Md. Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J Government of Bangladesh and others………..Appellants (In all the appeals) Vs. Md. Mojibul Haque ......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
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
.... ought to have promoted the petitioners to the posts of Director of the Commission along with Mr. Md. Mizanur Rahman and by not so doing, the authority violated the provisions of Regulation 6 and the relevant provisions of the schedule of the Service Regulations of 2002 causing grave prejudice to th......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ......5) 17 ......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ......aw. 14. We have considered the submissions of the learned Advocates appearing for the parties concerned and perused the impugned judgment and order of the High Court Division and other connected papers on record. 15. We note from the impugned judgment that the High Court Division elaborate......s Case is also Reported in: 67 DLR (AD) (2015) 240 ......ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
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