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Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....t, both these 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: ......ted in both the instant Income Tax Reference Application that the Assessee-applicant Fidelity Assets and Securities Limited is a lease financing public limited company and a regular income tax payer, holding TIN. 003-201-4669/Audit Wing, Dhaka. The assessee-applicant company derives income from its ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....the result, the Income Tax Reference Application 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:
......by the Assessee-applicant.
2. It has been asserted in the Income Tax Reference Application that the Assessee-applicant is a lease financing public limited company and a regular income tax payer, holding TIN. 003-201-4669/LTU, Dhaka. The Assessee-applicant submitted its income tax return for the..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....rar, 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:
......med the order of the IACT.
7. The assessee then filed a second appeal being Income Tax Appeal No. 4500 of 2003-2004 before the Tribunal. The Tribunal, upon hearing, affirmed the order of the CTA holding that the loans obtained by the assessee as share-holder of the companies are accumulated pro..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....The Registrar, 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.
This case is also Reported in:
......med the order of the IACT.
7. The assessee then filed a second appeal being Income Tax Appeal No. 4500 of 2003-2004 before the Tribunal. The Tribunal, upon hearing, affirmed the order of the CTA holding that the loans obtained by the assessee as share-holder of the companies are accumulated pro..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ......ndlord needs the suit premises for bona fide requirement and if the tenant denies the title of the landlord........(19) In the instant case though the respondent continues his possession by holding over, he is liable to be evicted as the appellant needs the suit premises for his bona fide ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ...... needs the suit premises for bona fide requirement and (III) if the tenant denies the title of the landlord. Even after expiry of the tenure of lease, the tenancy may continue as tenancy by holding over and the tenant is liable to be evicted only on above mentioned grounds……&..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh, 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: ......med the order of the IACT. 7. The assessee then filed a second appeal being Income Tax Appeal No. 4500 of 2003-2004 before the Tribunal. The Tribunal, upon hearing, affirmed the order of the CTA holding that the loans obtained by the assessee as share-holder of the companies are accumulated pro..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....t and vehicles), which are held exclusively for personal use by, and are not used for purposes of the business or profession of the assessee or any member of his family dependent on him; and (c) agricultural land in Bangladesh, not being land situated— i. in any area which is compris......behalf of the Taxes Department and filed affidavit-in-opposition, wherein it has been claimed that the DCT concern correctly abide by the order, passed by the National Board of Revenue, in respect of holding audit and as the audit team has found that the Assesseee-applicant has made a exorbitant cla..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ...... follows:- "The language of the Regulations considered by the Calcutta and Allahabad High Courts is somewhat different. Mahmood J. In Gobind Dayal Vs. Inayatullah went to the length of holding that the law of pre-emption is a religious usage or institution within the meaning of sectio..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
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: ......in supplying business of electrical goods to the consumers in the domestic areana and it derives income from the commission amount of such supply. The Assessee-applicant is a regular income tax payer holding TIN. 212-200-7103/Co.-21, who in course of period submitted its income tax return for the as..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
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: ...... asserted in the Income Tax Reference Application that the Assessee-applicant company is a bank, having its Head Office at Pakistan, is operating business in Bangladesh and a regular income tax payee holding TIN. 106-200-1599/LTU. In course of time the Assessee-applicant filed its income tax return ..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: ......essee-applicant is a private limited company engaged in the business of construction of apartments for sell, wherefrom the company derives income. The Assessee-applicant is a regular income tax payer holding TIN. 269-200-1862/Sha-49. The Assessee-applicant submitted its income tax return for the ass..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... Poly Dam is a medical physician by profession and now employed as Registrar, Neonatology Department of Rajshahi Medical College and Hospital who is a regular income tax payee as individual assessee, holding TIN. 447-102-7320/Circle-13/Salary,Taxes Zone-Rajshahi who submitted its income tax return f..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
.... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
......hy;structions were made by Fazil Mia. Fazil Mia along with family lived in the said homestead. Fazil Mia died, leaving 4 sons, plaintiff Nos. 1-4, 5-6 as daughters and 7 as wife. Later on, Pourashava holding was opened in the name of plaintiff Nos. 1-4 and 5-7. They regularly paid taxes and got rece..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
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: ...... without any legal basis. 2. It has been asserted in the Income Tax Reference Application that the Assessee-applicant is a export oriented garments industry, which is a regular income tax payee, holding TIN. 340-200-3996, who submitted its income tax return for the assessment year 2001-2002, di..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......d audit upon the said return. Thereafter, if the DCT concern considers to proceed for further assessment, he may do so within the purview of section 83 or 84, as the case may be, of the Ordinance. So holding of an audit by the DCT is a mandatory requirement before making fresh assessment of the retu..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
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 ......rder. It may be mentioned that the accused-petitioner received money amounting to Taka 40, 38,779, but the construction work was not completed within that period. The investigating officer after holding investigation submitted charge-sheet against the accused-petitioner and others under section..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ub-section (1) shall be made by such person, in such form containing such particulars, as may be prescribed. 4. Nothing in this section shall apply to any transaction in relation to- a. Any agricultural land, or b. Any non-agricultural land valued at a sum not exceeding one lakh taka,......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
State Vs. Robin, 2014, 43 CLC (AD)
.... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ......troverted in any way and hence the trial Court rightly convicted and sentenced the accused respondent and the High Court Division has seriously erred in quashing the conviction and sentence holding that the case was one of no legal evidence. He pointed out that the High Court Division righ..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
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