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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:
......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.......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:
......9; M/S. Eastern Hardware Stores 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, S..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....he reference applications he would raise a new ground on law, which is founded on the Constitution of the People’s Republic of Bangladesh. He adds that in the Constitution under article 2A, the State religion of the Republic is Islam and so, the Zakat is an allowable expense in the light of ar......l Gani J
Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A,
Dhaka-1000……………………..........Applicant (In all the cases)
Vs.
The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka……Re...... 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:
...... 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)
....he reference applications he would raise a new ground on law, which is founded on the Constitution of the People’s Republic of Bangladesh. He adds that in the Constitution under article 2A, the State religion of the Republic is Islam and so, the Zakat is an allowable expense in the light of ar......al Jurisdiction) Present: Zinat Ara J Md. Habibul Gani J Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A, Dhaka-1000……Applicant (In all the cases) Vs. The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka……&h......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: ......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:
......
(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, ......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:
......anuary 7, 2015
Result:
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 determ..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | 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:
......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......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:
...... Court
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh…………&hel..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....of Bangladesh Vs. Acqua Foods Limited 50 DLR (AD) 113; Authorised Officer DIT, Dacca Vs. AW Mallik 20 DLR (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; Commissio...... 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......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 ......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 ..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:
......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......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:
......edical allowance covered by rule 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...
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....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. ......bsp; Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 201......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. ......dvantage over them by protracting the disposal of the suit. 17. It follows that the suit should proceed towards its full and final adjudication and Mr. ANM Daudur Rahman son of late Alhaj Monwar Ali Bhuiya of 54 Motijheel C/A, Elite House (4th Floor), Dhaka, currently of 190 DOHS, Mohakhali, Dh..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... not been excluded by section 6(Ka)…… (20) Case Referred to- Kandaswami Filial Vs. Kannappa Chetty, AIR 1952 Mad 186 (FB); Secretary Vs. Dhaka Steel Works Ltd, 45 DLR (AD) 69; State of Madhya Pradesh Vs. Vishnu Prasad; AIR 1962 1593; Palani Goundan Vs. Peria Goundan, AIR 1941...... High Court Division (Civil Revisional Jurisdiction) Present: Sharif Uddin Chaklader J Ashish Ranjan Das J Sonali Bank Limited...................Plaintiff-Petitioner Vs. UT Garments Limited and others......Defendant-Opposite-Parties Judgment December ...... 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. ...... 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
....Contempt Cases—
The duty of a Judge sitting to punish the Court's own contempt, therefore, means to prevent and stifle any damage to public confidence in an important organ of the State and not the protection of the individual Judges.
No personal interest is therefore i......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......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
...... a company incorporated under the Companies Act, 1994 represented by (1) Mr. SOM Kalimullah, Managing Director, BTCL, son of late Mohammad Dayem Mia, 28/2, Baily Road, Dhaka-1000, (2) Mr. Md. Bahadur Ali, Member (Finance) of BTCL, (3) Mr. Md Moyez Mollah, Director (Finance & Accounts) of BTCL, a..
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)
.... 130 ......D) (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 ......No.25 dated 21-10-2005 corresponding to GR No.275 of 2005 were started. The case was firstly investigated by two police officers of the Benapole Port Police Station and lastly by P.W.15 Md Wazed Ali Gazi, Assistant Director, Durniti Daman Commission, Satkhira (hereinafter referred to as DUDAC) ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....h Court Division (Criminal Revisional Jurisdiction) Present: ANM Bashir Ullah J Shariful Alam (Babu) (Md.)…………….Accused-Petitioner Vs. State and another………….........Opposite Parties Judgment Decemb...... High Court Division (Criminal Revisional Jurisdiction) Present: ANM Bashir Ullah J Shariful Alam (Babu) (Md.)…………….Accused-Petitioner Vs. State and another………….........Opposite Parties Judgment ......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 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....ed that no public interest was involved which could prove that retirement of the respective writ-petitioner was necessary in the public interest. In the wake of changes in political power at the State level, there had been fear and panic in the police service, particularly, in the batch of 1973......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......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. ...... The delay in filing CP Nos.2619, 525-26,423 and 2563 of 2012, 2421 of 2013, 229-31, 424 of 2012, 1495-96 of 2010 is condoned and they are disposed of. Case Referred to- Lt. Col. Farzand Ali Vs. Province of West Pakistan, 22 DLR (SC) 203; Mujibur Rahman (Md.) Vs. Government of Banglades..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 ......iction) Present: Moyeenul Islam Chowdhury J Md. Ashraful Kamal J A.K.M. Fazlul Haque and Others……………………Appellants Vs. Privatization Commission and Others………………Re......, 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
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....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 ...... Appellate division (Civil) Present: Syed Mahmud Hossain J Md. Imman Ali J Molina Rani and others...... .....................................Appellants Vs. Gopal Goyala and another…………… ...................Respond......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 ......osts. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....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. ......; ......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. ......lso 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)
....endants No. 25-32 and in the recent survey khatian No. 747, Plot No. 6033 was recorded in the names of defendants No. 25-32. The plaintiffs did not file any objection under sections 30/31 of the State Acquisition and Tenancy Act, 1955. The plaintiffs had no right, title and possession in the su......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 ......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 ......AD) 111; Additional Deputy Commissioner (Revenue), Pabna Vs. Md Reazuddin Pk., 8 BUT (AD) 185 = 5 BLC (AD) 76; Ratan Chandra Dey Vs. Jinnator Nahar, 2 x P (AD) 313; Bashiur Rahman Biswas Vs. Md Hanif Ali Biswas, 21 BLD 89 = 7 BLC 186; Hajarilal Mondal Vs. Md. Mozaffor Bepari, 8 BLC (AD) 77. Law..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....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:
......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......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:
......
Fysons Bangladesh Limited 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, D..
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:
......tutory Original Jurisdiction)
Present:
Zinat Ara J
Md. Habibul Gani J
The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka…………..Applicant
Vs.
Azmat Fashions Limited, Plot No. M-2, Section-7, Mirpur, haka.................Respondent
......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:
...... Agents under section 53E of the Ordinance..............(18)
Lawyers Involved:
Mahfuza Begum, AAG with Nurun Nahar, AAG—For the applicant in both the applications.
Sarder Jinnat Ali—For the respondent in both the applications.
Income Tax Reference Application N..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....ellate Division (Criminal) Present: Md. Muzammel 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 Adm......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......irected 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 Chandan Sarkar, a Senior Member of Narayanganj Bar Association and his driver and to take appropriat......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 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
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