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....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:
......:
......he instant Income Tax Reference Application, with the formulated the question as aforementioned.
Claim of the Taxes department:
5. Upon service of the notice, the learned Assistant Attorney General Mr. Shaikat Basu along with the learned Assistant Attorney General Ms. Nasrin Parvin, appear..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ...... the provisions of assessment and others. ...... (27) Constitution of Bangladesh, 1972; Article 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 p......rate can authoritatively look into the papers and documents of the NBR— Local and Revenue Audit Directorate is internally set up by and under the authority of Comptroller and Auditor-General for the purpose of conducting audit as required under Article 128 of the Constitution. The l..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:
......
......nance cost, car allowance and LFA allowance and contribution to the provident fund, will not be a part of the perquisite as has been treated by the DCT concern.
4. The learned Assistant Attorney General Ms. Nasrin Parvin, appeared on behalf of the Taxes department in her reply argued that the q..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....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
......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
......rs issued by Respondent No. 6 should be declared to have been issued without lawful authority and to be of no legal effect.
5. On the other hand, Mr. SM Quamrul Hasan, learned Assistant Attorney-General along with Mosammat Khairun Nessa, learned Assistant Attorney-General appearing on behalf of..
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. ...... up from Artha Rin Case No. 263 of 2004. 2. Sonali Bank Limited filed the aforesaid suit for decree of Taka 3, 91, and 05,805/28 and in that suit, originally i.e. the Company as well as Managing Director was made party. The suit was decreed and subsequently decree was put into execution. Defend......rks Ltd, 45 DLR (AD) 69, a case on Bangladesh Abandoned Property Act, President Order No. 16 of 1972, wherein law has been interpreted by majority view as:- "The learned Additional Attorney-General appearing for the appellants in C. A. No. 31 of 1991., now makes a radical departure fr..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
......t
Md. Rezaul Hasan J.— This Rule has arisen out of the petition for drawing up contempt proceeding, filed by the petitioner, against the accused-contemner Mr. SOM Kalimullah, Managing Director, Bangladesh Telecommunication Company Limited (BTCL) and 3 other officials of BTC......rder, before seeking apology after issuance of the Rule on 23-1-2014.
25. I have also considered the views expressed by the Supreme Court of Pakistan in Re: contempt of court proceedings against General (Reid) Mirza Aslam Beg. It has been held in that case (at paragraph No. 8) that, "It is..
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 ......ant is not misappropriation unless and until it reveals that he had a intention to misappropriate the same for his personal gain...... (51) Time Limit for The Investigation of the Case is Simply Directory in Nature and Not the Mandatory Provisions of Law— So far the time limit is concerne......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
....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:
......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:
......ion raising the question of law as quoted hereinbefore.
7. No one appears for the assessee-respondent to oppose the reference application.
8. Mr. Razik-Al-Jalil, the learned Deputy Attorney General, appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney Genera..
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: ......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: ......ion raising the question of law as quoted hereinbefore. 7. No one appears for the assessee-respondent to oppose the reference application. 8. Mr. Razik-Al-Jalil, the learned Deputy Attorney General, appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney Genera..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:
...... 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:
...... 140; and
(c) R. M. P. Perianna Pillai & Co. vs. Commissioner of Income-tax, Madras reported in Taxation (Vol. IV) 230.
8. In reply, Mr. Md. Khurshedul Alam, the learned Deputy Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General..
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: ......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: ...... 140; and (c) R. M. P. Perianna Pillai & Co. Vs. Commissioner of Income-tax, Madras reported in Taxation (Vol. IV) 230. 8. In reply, Mr. Md. Khurshedul Alam, the learned Deputy Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General..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. ......sh Shipping Corporation Vs. Raquibuddin Ahmed, 46 DLR 470 and Siddique Ahmed Vs. Government of Bangladesh, 65 DLR (AD) 8; Delwar Hossain Mia Vs. Bangladesh, 52 DLR (AD) 120 and AFM Mustafizur Rahman, Director General, Bangladesh Railway Vs. Monoharan Mazumder, 9 MLR (AD) 251 = 9 BLC (AD) 207 Habibul......ng Corporation Vs. Raquibuddin Ahmed, 46 DLR 470 and Siddique Ahmed Vs. Government of Bangladesh, 65 DLR (AD) 8; Delwar Hossain Mia Vs. Bangladesh, 52 DLR (AD) 120 and AFM Mustafizur Rahman, Director General, Bangladesh Railway Vs. Monoharan Mazumder, 9 MLR (AD) 251 = 9 BLC (AD) 207 Habibullah Khan ..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 ......xt higher post. Along with his seniority, merit of the officer shall be taken into consideration for promotion to the next higher post by the Selection Committee/DPC. In case of promotion of a Deputy Director to the post of Director of the Commission, he must have completed a minimum of 5(five) year......, 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
....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:
......
......ircumstances of the case, the Tribunal under section 159(2)/29(1) (xxvii) was justified in maintaining the CT(A)’s confirmation of disallowance of provision for loans and advances (Specific and General) at Tk. 8,55,32,841.00 and Tk. 14,84,71,697.00, respectively.
4. Whether in the facts a..
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:
......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:
......fter the assessment year 1998-1999; that the Tribunal considering the facts and circumstances of the cases lawfully deleted the said amount.
10. Ms. Mahfuza Begum, the learned Assistant Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the dep..
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 ......upon the Secretary, Ministry of Public Administration; the Secretary, Ministry of Law, Justice and Parliamentary Affairs; the Secretary, Ministry of Home Affairs; the Inspector General of Police; the Director General of Rapid Action Battalion (RAB) and the Chief of the Criminal Investigation Departm......no way, be related to a case which is being investigated into 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 ..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: ......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: ......fter the assessment year 1998-1999; that the Tribunal considering the facts and circumstances of the cases lawfully deleted the said amount. 10. Ms. Mahfuza Begum, the learned Assistant Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the dep..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: ...... 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: ......fter the assessment year 1998-1999; that the Tribunal considering the facts and circumstances of the cases lawfully deleted the said amount. 10. Ms. Mahfuza Begum, the learned Assistant Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the dep..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......me Tax Reference applications, as aforementioned.
Claim of the Taxes department:
5. Upon service of the notice of these two Income Tax Reference Applications, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....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:
......erence Applications, this court has examined the entire matter analogously and heard the learned Advocate Mr. Mosharaf Hossain on behalf of the Assessee-applicant while the learned Assistant Attorney General Mr. Saikat Basu advanced argument on behalf of the Taxes Department, who filed affidavit-in-..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
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