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....mdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......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:
......ores Limited Vs. The Commissioner of Taxes, 54 DLR 125; Mark Builders Limited Vs. The Commissioner of Taxes, 59 DLR 463.
Lawyers Involved:
Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Assessee-applicant
Nasrin Parvin, AAG, Shaikat Basu, AAG—For ......d by its Managing Director Mr. K.M. Khaled, 26, Shyamoli, Mirpur Road, Dhaka, Bangladesh……………………………Assessee-Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-14, 12/1, Bijoynagar, (6th floor). Dhaka, Bangladesh...
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......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:
......sult:
The Income Tax Reference Application is rejected.
Lawyers Involved:
Shaikat Basu, AAG with Nasrin Parvin, AAG—For I.T. Department.
Sarder Jinnat Ali, with Md. Delowar Hossain—For the Assessee-respondent
Questions formulated for determination:
Whether......
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
The Commissioner of Taxes, Taxes Zone-5, 28/F, Segunbagicha, Dhaka.............Applicant
Vs.
Ms. Rubana Huq, wife of Mr. Aanisul Huq, House No. 80, Road No. 23, Block–A, Banani, ..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
....ul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......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:
......e Assessee-applicant as to non-allowance of the expenditure regarding the distribution of free sample....................(15)
Lawyers Involved:
Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Assessee-applicant
Saikat Basu, AAG with Nasrin Parvin, AAG&md......g Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh………………………………Assessee-Applicant.
Vs.
The Commissioner of Taxes, Taxes Zone-1, C.G.O. Building-1, Agrabad, Chittagong, Bangladesh..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....erence and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......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 ...... 1081; Manseeklal Vithalas Chaohan Vs. State of Gujrat AIR 1997 SC 3400. Lawyers Involved: Moudud Ahmed, Hasan Ariff Senior Advocates with Ahsanul Karim, Khairul Alam Chowdhury, Kabir Iqbal Hossain, Aminul Hoque, Tanveer Hossain Khan, MA Qayyum Khan, Abu Taleb, Md. Ramzan All Sikder, Abdul...... High Court Division (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J Md. Nazrul Islam Talukder J Singer Bangladesh Ltd and 21 another ........Petitioner Vs. National Board of Bangladesh.............. Respondents Judgment December 15, 2014..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....mdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......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:
...... 33(1) of the Income Tax Rules 1984 are not to be included in the definition of ‘perquisite’..................(7)
Lawyers Involved:
Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the review-applicant.
Saikat Basu, AAG. Nasrin Parvin, AAG—F......l 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, Large Taxpayers Unit (L.T.U), 2nd Twelve Storied Building (6th f..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....ired.
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
......accepted as a routine job or without taking into consideration the conduct of the contemners and its effect in defeating the course of justice…… (27)
Case Referred to-
Moazzem Hossain DAG Vs. State, 35 DLR (AD) 290; Crown Vs. Moulvi Abdul Rashid Tarkabagish, (1949) 177; Abdul......me Court
High Court Division
(Statutory Original Jurisdiction)
Present:
Md. Rezaul Hasan J
Oxinel Services Pte. Ltd……………...Petitioner
Vs.
SOM Kalimullah, MD, Bangladesh Telecommunication Company Limited (BTCL) and other..
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)
.... This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......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 ......sposal of the appeal, in short, is that one Sadhan Kumar Sarker as informant lodged the First Information Report (in short, the FIR) against the convict appellant along with another accused Md. Zakir Hossain alleging, inter-alia, that he as the Proprietor of Monika Engineering Works at Pabna had imp......D) (2015) 130 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
....
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:
......Vs. the Commissioner of Taxes, the Commissioner of Taxes Vs. the Friends Corporation Limited and a series of decisions, this court decided as under:-
“So far as the submission of Mr. Altaf Hossain that section 35 of the Ordinance, 1984 has made it mandatory upon the DCT to accept the audi......t Ara J
Md. Habibul Gani J
Youngone (CEPZ) Limited, Plot No.11-16, Sector-2, Export Processing Zone, Chittagong……………………Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong………&he..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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: ......vs. the Commissioner of Taxes, the Commissioner of Taxes Vs. the Friends Corporation Limited and a series of decisions, this Court decided as under:- “So far as the submission of Mr. Altaf Hossain that section 35 of the Ordinance, 1984 has made it mandatory upon the DCT to accept the audi......y Original Jurisdiction) Present: Zinat Ara J Md. Habibul Gani J Youngone (CEPZ) Limited, Plot No.11-16, Sector-2, Export Processing Zone, Chittagong……Applicant Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong……Respondent ..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 civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ......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. ......appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ......J Md. Abdul Wahhab Miah J Hasan Foez Siddique J Government of Bangladesh and others………..Appellants (In all the appeals) Vs. Md. Mojibul Haque & others …Respondents (In Civil Appeal No.30 of 2012) Jud..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)
.... 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 ......……………….(28) Lawyers Involved: A.B.M. Siddiqur Rahman Khan and M. Mainul Islam, Advocates—For the Petitioner. Md. Motahar Hossain (Sazu), Advocate—For Respondent the Nos.1 & 6. Purabi Rani Sharma, AAG—......iction) Present: Moyeenul Islam Chowdhury J Md. Ashraful Kamal J A.K.M. Fazlul Haque and Others……………………Appellants Vs. Privatization Commission and Others………………Re..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....er as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ......ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ...... however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ...... Appellate division (Civil) Present: Syed Mahmud Hossain J Md. Imman Ali J Molina Rani and others...... .....................................Appellants Vs. Gopal Goyala and another…………… ...................Respond..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
.... Case is also Reported in: 20 BLC (AD) (2015) 208. ......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ...... Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ......; ..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
.... Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......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 ......case of the plaintiffs is such that after getting the certified copy of the deeds, they came to know that one Mobarakullah and Nurul Amin being the 1 party exchanged the suit land with one ABM Takdir Hossain Bhuiyah showing him 2 party but in fact the 1 party had no right, title and possession in th......upreme Court High Court Division (Civil Revisional Jurisdiction) Present: Soumendra Sarker J Ruhul Amin (Md.) and others............Defendant-Appellant-Petitioners Vs. Mustafizur Rahman and others........Plaintiff-Respondent-Opposite Parties Judgment ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
.... Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......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:
...... Vs. The Commissioner of Taxes; 23 BLD 203; Pfizer Laboratories (Bangladesh) Limited Vs. The Commissioner of Taxes, BTD (2002) 57.
Lawyers Involved:
Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Assessee-applicant
S. Rashed Jahangir, DAG with Saikat Basu, AAG. N......ad 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 Taxes, Large Taxpayers Unit (LTU), 2nd Twelve Storied Building (6th flo..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....ged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......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 ...... This Case is also Reported in: 67 DLR (AD) (2015) 271 ......uzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J State.....................Petitioner (In both cases) Vs. Secretary, Ministry of Public Administration and others…..Respondents (In both cases..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
....ul 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:
......8 of 2004 and 64 of 2007); Meghna Engineering Works Limited vs. The Commissioner of Taxes (Income Tax Reference Application No. 287 of 2004 and 471 of 2006).
Lawyers Involved:
Mosharaf Hossain, Adv.—For the Assessee-applicant
Saikat Basu, AAG with Nasrin Parvin Shefali, AAG......Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong.……Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-1, Chittagong……………..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....mdadul 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:
......ection 93 of the Income Tax Ordinance 1984 as provides under the provision of sub-section (2) of section 93 of the Income Tax Ordinance 1984..................(28)
Lawyers Involved:
Mosharaf Hossain, Adv.—For the Assessee-applicant
Saikat Basu, AAG with Nasrin Parvin Shefali...... Azad J
Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213………………………Assessee-Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, D..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
..... Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ...... 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. ......al is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ......preme Court High Court Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Chowdhury Mohidul Haque................Petitioner Vs. Anti-Corruption Commission and others.............Respondents Judgment Octob..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
.... This Case is also Reported in: 20 BLC (AD) (2015) 150. ......ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ......one. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ...... Court Appellate Division (Criminal) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. lmman Ali J State........................................Appellant Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Re..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
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