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Hosaf International 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: ......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: ......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: 10 Sep, 2014 | Hits: 0

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: ......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: ......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: ......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: ..

Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5

Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....answered 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: ......answered 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: ......answered 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: 3 Sep, 2014 | Hits: 1

Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)

.... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ...... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ......e aforesaid view also finds support the decision in the case of State Vs. Niren Das Gupta and others reported in 1957 Criminal Law Journal. The factual aspects of the case are that M/s. cargo Chariot Company was appointed the carrier of different kinds of construction materials under Calcutta Constr..

Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8

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: ...... 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: ......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: ......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: ......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 Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 52 The Income Tax Rule, 1984;  Rule 16 The provision of section 52 of the Income Tax Ordinance 1984 liable the Gas Company to pay income tax in advance, to be deducted at the payment stage by the deducting authority..

Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0

Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....aving practically non-receiving the same, is covered by the accounting system, known as Hybreed system of accounting, which universally recognized is 3rd system of accounting along with the other two Mercantile system and Cash system. The Mercantile system of accounting provides for inclusion of any......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: ......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

Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)

.... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ..

Category: Others | Date: 28 Jun, 2014 | Hits: 91

State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)

....nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15

Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)

....se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......19 BLC 468 has been affirmed by the above judgment. Judgment Surendra Kumar Sinha J. - In this petition accused petitioner Abdul Wadud, former Managing Director of Rupantorita Prakritik Gas Company Limited seeks leave from a judg-ment of the High Court Division which refused to quash the p..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4

I.M. Reazul Hasan Vs. Commissioner of Taxes Vs. The Commissioner of Taxes, Taxes Zone-1, Dhaka, 2014, 43 CLC (HCD)

....ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in:   ......ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in:   ......ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in:   ..

Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5

Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)

.... No. 4) vide sanction letter dated 25-9-2004, and in obtaining such credit facilities, the petitioner executed per­sonal guarantee. On the other hand, Russel Lodge obtained credit facilities from Mercantile Bank Limited (respondent No. 5) vide sanction letter dated 6-5-2007. In this transaction ......stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......;………….Petitioner Vs. Bangladesh Bank and others............Respondents Judgment June 1, 2014. Result: All the Rules are discharged. Bank Company Act (XIV of 1991) Section 5 GaGa Declaratory and Clarificatory Amendment—"De..

Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11

ECOM Agroindustrial Corporation Ltd. & another Vs. Mosharaf Composite Textile Mills Ltd, 2014, 43 CLC (HCD)

....hrough arbitration expeditiously. The order of injunction granted earlier by the trial Court is hereby vacated. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 330   ......LC (AD) 223; Union of IndiaVs.GM Kokil, 1984 (Supp) SCC 196; Unicol BangladeshVs.Maxwell Engineering Works Ltd., 56 DLR (AD) 166; Uzbekistan Airways Vs.Air Spain Ltd., 10 BLC 614; Canada Shipping and Trading SAVs.TT Katikaayu, 54 DLR 93; Maico Jute Bag Corporation Vs. Bangladesh Jute Mills Corporati......poration Vs. Bangladesh Jute Mills Corporation, 23 BLC (AD) 38; Chittagong Port Authority Vs. Ananda Shipyard and Slipways Ltd., 32 BLD 120 = 63 DLR 405; Dozco India Private Ltd. Vs. Doosan Infracore Company Ltd. 6 SCC 179; STX Corporation Ltd. Vs. Meghna Group of Industries Ltd., 64 DLR 550; MV Agh..

Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7

Bangladesh Rural Advancement Committee (BRAC), BRAC Centre Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

.... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J:- I agree. Ed This Case is also Reported in: ...... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J:- I agree. Ed This Case is also Reported in: ...... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J:- I agree. Ed This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in:     ......esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in:     ......esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in:     ..

Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3

State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)

....ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ..

Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8

Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)

....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215.   ......h (Pebsham) Ltd. Vs. East Sussex CC 2003 1 WLR; Supreme Court in MP Sugar Mills Ltd. Vs. UP, AIR 1979 SC 621; Jit Ram Vs. Hariyana AIR 1980 SC 1285; Godfrey Philips, AIR 1986 SC 806; India in Kasinka Trading Vs. Union of India 1995 (1) SCC 274; Collector of Customs Vs. Abdul Hannan 42 DLR (AD) 167; ......ry of Agriculture Fisheries and Food, Ex P Hamble Fisheries Ltd. 1995 2 All ER 714; R Vs. Liverpool Corporation, (1972 2QB 299); Lord Binkenhead's dictum in Birkendale District Electricity Supply Company Ltd. Vs. Southport Corporation, 1926 AC 355; MP Oil Extraction Vs. MP, AIR 1998 SC 145; Dr. ..

Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20

Parul Nath and others Vs. State, 2014, 43 CLC (AD)

....urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ......urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ......or disposal of the properly seized during investigation or alamots in a case under the Act, a1974 invoking the aid of section 517 of the Code............ (19) it was found that Gannysons Limited Company, in no circumstances, could be declared as an abandoned property, allowed the review applica..

Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8