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Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A, Dhaka-1000 Vs. The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka, 2015, 44 CLC (HCD)

.... 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: ......of 2005 (Assessment year 2003-2004) (a) Whether, in the facts and circumstances of the case, the Taxes Appellate Tribunal was justified in upholding the orders of the Commissioner of Taxes (Appeals) and the Deputy Commissioner of Taxes in disallowing Zakat as an expenditure laid ..

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:     ......plication No.20 of 2005 (assessment year 2003-2004) has arisen out of the order dated 25.10.2004 passed by the Taxes Appellate Tribunal, Division Bench-3, Dhaka (the Tribunal, in short) in Income Tax Appeal No.631 of 2004-2005. 3. Income Tax Reference Applications No.21 of 2005 (assessment year..

Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58

The Commissioner of Taxes, Taxes Zone-5, 28/F, Segunbagicha, Dhaka Vs. Ms. Rubana Huq, wife of Mr. Aanisul Huq, 2015, 44 CLC (HCD)

....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: ......ax Ordinance. 3. Being aggrieved with and highly dissatisfied by the said assessment order, the Assessee-respondent, preferred appeal before the First Appellate Authority, Commissioner of Taxes (Appeal) Dhaka, being আয়কর আপীল পত্র নং-৩২০/সা-৫৮/২০..

Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1

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: ......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

International Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000 Vs. The Commissioner of Taxes, Taxes Zone-LTU, Dhaka, 2014, 43 CLC (HCD)

....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: ......the Taxes Department and filed affidavit-in-opposition, wherein it has been claimed that the Taxes Appellate Tribunal was legally justified in law in upholding the order of the DCT concern and the CT(Appeal) regarding the disallowances of financial expenses of Tk. 5,61,17,329.00, because, of the fac..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......r, the Assessee-applicant, preferred আয়কর আপীলপত্র নং-৩০/কোং-৩/কঃঅঃ-১/০৮-০৯, before the First Appellate Authority, the Commissioner of Taxes (Appeal), upon which the first appellate authority reduced the amount of disallowances on its whim an..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

A Hakim Gazi and others Vs. Md. Nasiruddin, Assistant Vice President/Manager and others, 2014, 43 CLC (HCD)

....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 ........Plaintiff Appellants Vs. Md. Nasiruddin, Assistant Vice President/Manager and others......Defendant-Respondents Judgment December 11, 2014. Result: First Miscellaneous Appeal is disposed of. Civil Rule No. 647(FM) of 2012 is accordingly disposed of. Bank&rsq..

Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8

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.   ...... 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

Oxinel Services Pte. Ltd Vs. SOM Kalimullah, MD, Bangla¬desh Telecommunication Com¬pany Limited (BTCL) and others, 2014, 43 CLC (HCD)

....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     ......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     ..

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)

....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 ...... Lawyers Involved: Abdul Basel Majumder with Md. Shamsul Alam with Md. Abbas Uddin, Advocates—For the Appellant. Salma Rahman, Advocate—For the Respondent No.2. Criminal Appeal No. 8595 of 2008. Judgment ANM Bashir Ullah J.— This criminal appeal, under s..

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 ......as issued calling upon the opposite parties to show cause as to why the judgment and order dated 22-4-2013 passed by the learned Metropolitan Additional Sessions Judge, Court No. 3, Dhaka in Criminal Appeal No. 752 of 2012 affirming the judgment dated 23-8-2012 passed by the learned Metropolitan Joi..

Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9

The Commissioner of Taxes, Taxes Zone-1, 2nd 12-Storied Building, Segun Bagicha, Dhaka Vs. Arif Knit Spin, 2014, 43 CLC (HCD)

....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: ......1984 (hereinafter referred to as the Ordinance) arises out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (shortly stated as the Tribunal) in Income Tax Appeal No. 4411 of 2003-2004. This is relating to the assessment year 2002-2003. 2. The sole qu..

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:   ......1984 (hereinafter referred to as the Ordinance) arises out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (shortly stated as the Tribunal) in Income Tax Appeal No.4411 of 2003-2004. This is relating to the assessment year 2002-2003. 2. The sole que..

Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20

Youngone (CEPZ) Limited, Plot No.11-16, Sector-2, Export Processing Zone, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong, 2014, 43 CLC (HCD)

.... 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: ......einafter referred to as the Ordinance) has arisen out of the order dated 21.06.2004 passed by the Taxes Appellate Tribunal, Chittagong Bench, Chittagong (shortly stated as the Tribunal) in Income Tax Appeal No. 3273 of 2003-2004. This is relating to the assessment year 2001-2002. 2. The assesse..

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:   ......einafter referred to as the Ordinance) has arisen out of the order dated 21.06.2004 passed by the Taxes Appellate Tribunal, Chittagong Bench, Chittagong (shortly stated as the Tribunal) in Income Tax Appeal No.3273 of 2003-2004. This is relating to the assessment year 2001-2002. 2. The assessee..

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.       ......dique J    Government of Bangladesh and others………..Appellants (In all the appeals) Vs. Md. Mojibul Haque & others …Respondents (In Civil Appeal No.30 of 2012) Judgment         November 2..

Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20

Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)

....a Single Bench, of the High Court Division in Civil Revision No. 5450 of 1998 making the Rule absolute. 2. The facts of the case, in brief, are that the respondent No. 1 as plaintiff filed Other Class Suit No.151 of 1992 in the Court of Senior Assistant Judge, Sadar, Mymensingh, praying for spe......-Record—For Appellants. Abdul Hoq, Advocate, instructed by, Md. Nawab Ali Advocate-on-Record—For the Respondent No.1. None Represented—Respondent No. 2 & 3. Civil Appeal No. 178 of 2004. (From the judgment and order dated 15th of June, 2002 passed by the Hig..

Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6

Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)

.... for an area of 0.708 acre, defendant No.12 for 0.471 acre, and defendant Nos. 13, 16-18 for 0.36 acre of land. 7. Being aggrieved by the said judgment and decree defendant No. 2 preferred other Class Appeal No. 77 of 1990 before the Court of learned District Judge, Kishoregonj. On trans­fe......uddin Ahmed, Advocates, instructed by, Sufia Khatun, Advocate-on-Record—For the Petitioner. Md. Taufique Hossain, Advocate-on-Record—For Respondents. Civil Petition for Leave to Appeal No. 455 of 2013. (From the judgment and order dated 10-3-2010 passed by the High Court D..

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 ......alling upon the opposite party Nos. 1 and 2 to show cause as to why the impugned judgment and decree dated 11-6-2012 and 21-6-2012 respectively passed by the learned District Judge, Noakhali in Title Appeal No. 114 of 2011 disallowing the appeal by upholding the judgment and decree dated 31-10-2011 ..

Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10

One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....p;       Dated: August 07,2007 Sraban 23,1414   Chief Executives All Scheduled Banks in Bangladesh Dear Sir, Master Circular-Loan Classification and Provisioning Please refer to our BRPD Circular No. 05 dated June 05, 2006 on......dering some of the item in other manner. Thereafter, the Assessee-applicant bank filed two appeals for each assessment year, one  before the first appellate authority, the Commissioner of Taxes (Appeal) and subsequently to the Taxes Appellate Tribunal and being aggrieved with and highly dissati..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3