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....of the account, save and accept the statutory disallowances.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......olation of section 35(4) of the Income Tax Ordinance 1984.
Claim of the Taxes department:
6. Upon service of the notice, the Taxes department appeared through the learned Assistant Attorney General Mr. Shaikat Basu, and submitted affidavit-in-reply, wherein it has been claimed that the DCT......of the account, save and accept the statutory disallowances.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
.... 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:
......estions posed in the Reference Applications ought to be answered in the negative on the new grounds placed by the assessee.
8. In reply, Mr. Razik-Al-Jalil, the learned Deputy Assistant Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General...... 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:
..
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: ......estions posed in the Reference Applications ought to be answered in the negative on the new grounds placed by the assessee. 8. In reply, Mr. Razik-Al-Jalil, the learned Deputy Assistant Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General......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
....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:
......t appellate authority, upon considering the issue of the gift in its true perspective. Therefore, the instant Income Tax Reference Application is not maintainable.
5. The learned Deputy Attorney General Mr. S. Rashed Jahangir along with the learned Assistant Attorney General Mr. Shaikat Basu ap......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:
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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: ......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
....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:
......lication with the formulated question as aforementioned.
Claim of the Taxes Department:
4. Upon service of the notice of the Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......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:
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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:
......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......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:
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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 ......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......SC) 229; Purtabpur Company Ltd. Vs. Cane Commissioner, Bihar AIR 1970 SC, 189; Chandrika Vs. State of Bihar AIR 1984 SC 322; Anirudhsinhji Jadija Vs. State of Guzrat AIR 1995 SC 2390; Commissioner of Police, Bombay Vs. Gordhandas Bhanji AIR 1952 SC 16; State of Punjab Vs. Hari Kishan Sharna, AIR 196..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......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:
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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
......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....... (17)
Case Referred to-
Ahsanul Azim Vs. Bangladesh, Writ Petition No. 1290 of 2011; SM Sanaullah Vs. Government of Bangladesh and others, Writ Petition No. 5294 of 2011;R.Vs. Metropolitan Police Commissioner (1968) 2 All ER-139; Associated Provincial Picture Vs. Wednesbury Corporation [1..
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. ......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...... 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
....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
......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......II (contempt), Appendix-Ill of the Supreme Court of Bangladesh (High Court Division) Rules, 1973, one to be kept with him, two other copies to be handed over to the Qfficer-in-charge of the concerned Police Station, one for their record and another to be handed over to the Jail Authority, for execut..
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)
....roved the jimma-nama dated 24-10-2005 marked as exhibit 9 and his signature in it, marked exhibit 9/1. In cross-examination of the defence he stated that later on he had given those papers to Traffic Inspector Syed Shamsul Alam. 30. P.W. 6 Md. Monir Hossain Majumder, Traffic Inspector, Benapole......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 ......t Md. A Kader Zilani has been directed against the judgment and order dated 27-11-2008- passed by the Special Judge (District Judge), Jessore in Special Case No.6 of 2008 arising out of Benapole Port Police Station Case No.25 dated 22-10-2005 corresponding to GR No.275 of 2005 Convicting the ap..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 ......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 ...... one Md. Jarjis, a terror of the locality storming in the mill of the petitioner had taken the blank cheque signed by the accused petitioner on 27-7-2009 at 11-00 pm of the night and in the said case Police submitted charge-sheet and was registered as. Sessions case No.64 of 2011 in the Court of Ses..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....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......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:
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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: ......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......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
.... 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...... 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:
..
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: ...... 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......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: ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....respective petitioner(s). 7. The common case of the writ-petitioners was that they were appointed as constables in the police department and, in due course, were promoted to the post of Sub-Inspectors. They were awarded rewards for their gallantry services. They also completed departmental......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 ......olute in part. 10. In Writ Petition No.7120 of 2010, the respective impugned order issued under the signature of writ-respondent No.3, the Assistant Inspector General (Establishment), Bangladesh Police, Police Headquarters, placing the respective writ-petitioner "on compulsory re..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 ......, 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 ......, 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
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