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....red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......red in negative and in favour of the Assessee-applicant.
37. 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: 28 Oct, 2014 | Hits: 1
....Vs.
1. The Commissioner of Taxes, Taxes Zone-03, CGO Building-02, (2nd Floor) Agrabad, Chittagong-4100.
2. Assistant Commissioner of Taxes, Circle-21, Taher Chamber (3rd Floor), 10, Agrabad Commercial Area, Chittagong-4100...................................Respondent.
Judgment
Oc......ity against the assessment order made by the DCT concern, Circle-21, Taxes Zone-3, Chittagong and also that it has paid the review fee of Tk. 200.00 by challan No. 54 dated 10.12.2009, through Sonali Bank, Kalibari Branch, Chittagong which has been enclosed with the application.
8. The learned ......is Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
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. ......ition No. 8886 of 2010 discharging the Rule. 2. The facts of the case, in brief, are that the petitioner, Chowdhury Mohidul Haque, is one of the Senior Executive Directors of the Bangladesh Bank. He was General Manager of Barisal Office of Bangladesh Bank during 2002-2004. During his tenur...... 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. ..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: ......erials on record. Deliberation of the Court: 10. Admittedly, the Assessee-applicant is a public limited company engaged in lease finance business under the license granted by the Bangladesh Bank, pursuant to the provision of Financial Institution Act 1993. The Bangladesh Bank is the contro......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: ..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:
...... 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 of the applicant.
The Income Tax Ordinance, 1984 (Ordinanc......so Reported in:
..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....t
High Court Division
(Statutory Original Jurisdiction)
Present:
Zinat Ara J
Md. Habibul Gani J
Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka………………&hell......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:
......does not include-…………………………..’
In the instant case under appeal the appellant obtained loans from Transcom Electronics Ltd., Transcom Distribution Co. Ltd. and Transcom Ltd. and the said companies possessed accumulated ..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ourt
High Court Division
(Statutory Original Jurisdiction)
Present:
Zinat Ara J
Md. Habibul Gani J
Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka………Applicant
Vs.
The C......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:
......does not include-…………………………..’
In the instant case under appeal the appellant obtained loans from Transcom Electronics Ltd., Transcom Distribution Co. Ltd. and Transcom Ltd. and the said companies possessed accumulated ..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ourt Appellate Division (Statutory Original Jurisdiction) Present: Zinat Ara J Md. Habibul Gani J Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka………………Appli......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: ......does not include-…………………………..’ In the instant case under appeal the appellant obtained loans from Transcom Electronics Ltd., Transcom Distribution Co. Ltd. and Transcom Ltd. and the said companies possessed accumulated ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 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: ......ctual aspect of these two Income Tax Reference Applications reveals that the Assessee-applicant is a public limited company engaged in leasing business under the licensed obtained from the Bangladesh Bank issued under the Financial Services Act 1993. The Assessee-applicant is a regular income tax pa......ported in: ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......2000 under section 93 for reassessment and imposition of penalty under section 128 of the Ordinance must be held to be without any lawful authority and of no legal effect................(19) The Bank loan has been termed as not income and that being not “income” is not chargeable to......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
....an only lease out the acquired land to the original owners at present market price……………..(20)
Cases Referred to-
Secretary, Ministry of LA and LR Vs. M/s. Commercial Trust of Bangladesh Ltd., (2005), II ADC 489; Al-haj Abul Basher Vs. Bangladesh 50 DLR (A......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
......land to the original owners at present market price……………..(20)
Cases Referred to-
Secretary, Ministry of LA and LR Vs. M/s. Commercial Trust of Bangladesh Ltd., (2005), II ADC 489; Al-haj Abul Basher Vs. Bangladesh 50 DLR (AD) 11.
Lawyers Involved:
..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....sment year 2008-2009 of the Assessee-applicant company bank. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......se is also Reported in: ......sment year 2008-2009 of the Assessee-applicant company bank. 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: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......Reported in: ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......for having academic qualification, professional experience, knowledge about computer and experience abroad, respondent No.1 was transferred to the post of Assistant Director of Asian Development Bank, CIDA. In 2004, respondent No.1 sat for the examination of the Public Service Commission under ......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ssued without lawful authority having no legal implication. 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: 4 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. 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: 1 Sep, 2014 | Hits: 0
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 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: ......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: ......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: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ...... Tax Reference Application No. 302 of 2013: 1. In the circumstances and on the facts, whether the Taxes Appellate Tribunal, was justified maintaining the decision of the authority below that the Bank transaction is the basis of income and material for the proceeding under section 83A(5) & 9......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)
....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: ......the gas company rather the bill served by the gas company is collected through the banking channel, which has not been denied by the taxes department that the consumer pays the bill to the classified Bank and the Bank in turn pays the billed amount to the gas company. It appears from the highlighted......ha, Dhaka-1000. 2. Deputy Commissioner of Taxes, Companies Circle-1, Zone-1, 2nd 12th Storied building (4th floor) Segunbagicha, Dhaka-1000. 3. Titas Gas Transmission & Distribution Co. Ltd., 105, Kazi Nazrul Islam Avenue, Kowran Bazar, Dhaka....................................Responde..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ...... employed hybrid method of accounting and complied with the provision of section 35(3) of the Income Tax Ordinance 1984 and as business expediency followed the instructions and circular of Bangladesh Bank and acted accordingly. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984);......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: 21 Jul, 2014 | Hits: 3
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