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....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:
......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:
......srin Parvin, AAG—For I.T. Department.
Sarder Jinnat Ali, with Md. Delowar Hossain—For the Assessee-respondent
Questions formulated for determination:
Whether on the facts and in the circumstances of the case the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legal..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....dadul 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: ......llip;………….....Respondent Judgment December 24, 2014 Result: The twelve Income Tax Reference Applications are allowed answering the question in negative and in favour of the assessee-applicant. Questions formulated for determination: 1. Wheth..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....mdadul 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:
...... saving deposits or fixed deposits or any term deposit maintained with any scheduled bank including a co-operative bank, or by way of share of profit on term deposits maintained with any bank [run on Islamic principles or non banking financial institution or nay leasing company or [housing finance c......e is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | 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:
......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:
......……....................................Respondent
Judgment
December 15, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
1. Whether, in the fac..
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 ...... This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......idance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......5) 73 ..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:
......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:
......ber 14, 2014
Result:
The application praying for review is allowed.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984);Section 2(45)
The Income Tax Rules, 1984; Rules 33 and 33A
Section 2(45) of the Income Tax Ordinance 1984 defines ‘Perquisite’ w..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
.... the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......2014. Result: The Rule is made absolute. Case Referred to- Salauddin Vs. MA Hai 63 DLR (AD) 138; Burmah Eastern Ltd Vs. Burmah Eastern employees Union, 18 DLR 709; Abdul Jalil Vs. Islami Bank Bangladesh Ltd., 53 DLR (AD) 12 and Rasheda Begum Vs. Nurussafa, 2004 BLD (AD) 223 = 9 B......bsp; Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 2014. Result: The..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
.... concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
.......
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......spondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......7 DLR (HCD) (2015) 251
..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
....ired.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......State of UP, AIR 1984 (SC) 1374; Abdul Halim Vs. Dr Md Tareque, 63 DLR 465; Mahbubur Rahman Sikder Vs. Mujibur Rahman Sikder, 35 DLR (AD) 203; Abdul Karim Sarker Vs. State, 38 DLR (AD) 188; State Vs. Nazrul Islam, Advocate, 37 DLR 200; KM A Awal Vs. State, 16 DLR (SC) 429; Vineet Kumar Mathur Vs. In......f UP, AIR 1984 (SC) 1374; Abdul Halim Vs. Dr Md Tareque, 63 DLR 465; Mahbubur Rahman Sikder Vs. Mujibur Rahman Sikder, 35 DLR (AD) 203; Abdul Karim Sarker Vs. State, 38 DLR (AD) 188; State Vs. Nazrul Islam, Advocate, 37 DLR 200; KM A Awal Vs. State, 16 DLR (SC) 429; Vineet Kumar Mathur Vs. India: 7 ......
Md. Rezaul Hasan J
Oxinel Services Pte. Ltd……………...Petitioner
Vs.
SOM Kalimullah, MD, Bangladesh Telecommunication Company Limited (BTCL) and others..............Respondents
Judgment
December 4, 2014.
Result:
The Rule ..
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 ......ng the goods were received by him but he cannot say the terms and conditions of the understanding. He denied the defence suggestion that they had got all the goods. Prosecution tendered P.W. 3 Saidul Islam and the defence declined to cross-examine him. 28. P.W. 4 Md. Nasiruddin testified that o...... ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
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. ......14 MLR (AD) 81 = 11 LC (AD) 135, Bangladesh Biman Corporation Vs. Lt. Col. (Retd) Md. Zainal Abedin, 20 BLD (AD) 230 = 5 BLC (AD) 169; MA Gafur Vs. Government of Bangladesh 56 DLR (AD) 205; Dr. Nurul Islam Vs. Bangladesh, 33 DLR (AD) 201, Mofizur Rahman Khan Vs. Government of Bangladesh, 34 DLR (AD)......l) Present: Md. Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J Government of Bangladesh and others………..Appellants (In all the appeals) Vs. Md. Mojibul Haque ..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 ......s to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ......5) 17 ..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 ...... oral and extraneous evidence contradicting the contents of a written instrument is not admissible.......(15) Lawyers Involved: Shameem Khaled Ahmed, Advocate, instructed by Md Zahirul Islam, Advocate-on-Record—For Appellants. Abdul Hoq, Advocate, instructed by, Md. Nawab A......s Case is also Reported in: 67 DLR (AD) (2015) 240 ..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
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 ......d two daughters Shefali Begum and Shetera Begum. Rabitunnessa died leaving one son Aman Ullah and one daughter Halima Begum. That the son Faridunnessa Abdul Fattah died leaving behind one son Tariqul Islam and two daughters Kamrun Nahar, Ohidun Nahar. The son of Faridunnessa namely Abdur Rahim died ...... This Case is also Reported in: 67 DLR (HCD) (2015) 259 ..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:
......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:
...... Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc..
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 ......টি টাকায় র্যাবের সহযোগীতায় খুন” and "Finger pointed at RAB men—Taka 6 crore deal made for kidnap, murder of Nazrul, alleges father-in-law; all out Hartal in N'ganj to protest killings" respectiv......Chief of the Criminal Investigation Department (CID) to show cause as to why they shall not be directed to bring the perpetrators and their abettors to justice of the abductions and murders of Nazrul Islam, panel Mayor and Ward Councilor of Narayanganj City Corporation and his 4(four) aides and Chan......d. 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) Judgment November 10, 2014. Result: ..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:
......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:
......ng…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(i) In the circu..
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:
......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:
......;……….....Respondent
Judgment
October 27, 2014 & October 28, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
I. In the circumstance..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....mdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......t
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner
Vs.
1. The Commissioner of Taxes, Taxes Zone-03,..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....mdadul 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:
......ka............................Respondent
Judgment
October 22, 2014 & October 23, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
A. Whether on the fact..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
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