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....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:
......s 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 of the Assessee-app..
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:
......l Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh……………………………&h..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....ase Referred to- Sekander Spinning Mills Vs. Customs, Excise and VAT 63 DLR 272; Aftab Automobiles Ltd. vs Superintendent of Customs, Excise & VAT 18 BLC 138; Vice Chairman, Export Promotion Bureau Government of Bangladesh Vs. Acqua Foods Limited 50 DLR (AD) 113; Authorised Officer DIT, Dac...... DLR (HCD) (2015) 73 ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....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:
......sdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh................................review-Applicant
Vs.
The Commissioner of Taxes, ..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
......t, in short, is that his son Md Humayun Kabir Gazi in 2003, obtained investment facility of Taka 1, 00,000 for business purposes for his business enterprise M/s Sabbir Gazi Furniture from Islami Bank Bangladesh Limited, Chandpur branch as per sanction advice issued by the defendant No.1 (Manager Isl..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....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. ......esult: The Rule is made absolute. Case Referred to- Salauddin Vs. MA Hai 63 DLR (AD) 138; Burmah Eastern Ltd Vs. Burmah Eastern employees Union, 18 DLR 709; Abdul Jalil Vs. Islami Bank Bangladesh Ltd., 53 DLR (AD) 12 and Rasheda Begum Vs. Nurussafa, 2004 BLD (AD) 223 = 9 BLC (AD) 223...Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....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
......Jurisdiction)
Present:
Md. Ashfaqul Islam J
Md. Nazrul Islam Talukder J
Mostafa Kamal Sazu and others................Petitioners
Vs.
Secretary, Ministry of Finance, Bangladesh Secretariat, and others....... Respondents
Judgment
December 8, 2014
Resu..
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)
.... 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. ......d, 45 DLR (AD) 69; State of Madhya Pradesh Vs. Vishnu Prasad; AIR 1962 1593; Palani Goundan Vs. Peria Goundan, AIR 1941 Mad 158; Hazera Begum Vs. Artha Rin Adalat, 12 BLC (AD) 153; AKM Nurul Alam Vs. Bangladesh 46 DLR(AD)113. Lawyers Involved: Md. Eunus, Advocate—For the Plaintiff-Pe..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
......Judgment
December 4, 2014.
Result:
The Rule issued in Contempt Petition No. 2 of 2014 is made absolute-in-part.
The Suo moto Rule No. 2 of 2014 is discharged.
Constitution of Bangladesh, 1972 Article 108
Court–Contempt of Court—Ensuring effectiveness and wor..
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:
......egative i.e. in favour of the department-applicant and against the assessee-respondent.
No costs.
The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. ..
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: ......egative i.e. in favour of the department-applicant and against the assessee-respondent. No costs. The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. ..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
.... 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:
......ccount regularly and unless any defect in the account is specifically pointed out by the assessing authority he is to accept the accounting...................(16)
Cases Referred to-
Eskayef Bangladesh Limited Vs. the Commissioner of Taxes, 58 DLR 531; Friends Corporation Vs. the Commission..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ...... Judgment November 30, 2014 Result: The question formulated for determination answered in the affirmative in favour of the department-respondent. Cases Referred to- Eskayef Bangladesh Limited vs. the Commissioner of Taxes, 58 DLR 531;Friends Corporation Vs. the Commissione..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
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. ...... (Civil) 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. Moj..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)
...., 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 ...... Nos. 2-5. Writ Petition No. 10746 of 2013 Judgment Moyeenul Islam Chowdhury J.— On an application under Article 102 of the Constitution of the People's Republic of Bangladesh, a Rule Nisi was issued calling upon the respondents to show cause as to why they should ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
....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:
......iction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh................................Assessee-Applicant
Vs.
The Commissioner of..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....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:
.......
No costs.
This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004.
22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 198..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......to by an investigation agency. The regulations of the PRB cannot override the provisions of the Code....... (14) The Attorney-General should have the right of audience in all Courts of Bangladesh….... (18) Lawyers Involved: Mahbubey Alam, Attorney-General instructed b..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....upreme 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: ....... No costs. This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004. 22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 198..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... 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: ....... No costs. This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004. 22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 198..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
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