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....stice; that upon hearing the grievance of the petitioner, this Court was pleased to pass order of injunction, on 30-10-2012, against the encashment of the Bank Guarantee by the BTCL; that as the disputed amount was much less than the amount of the Bank Guarantee, the petitioner filed a petition......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
..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....Jarjis. In fact the trial Court of Chapai Nababganj being influenced by the judgment of the Sessions case No. 56,74 of 2010 (Metro Sessions Judge, 6th Court, Dhaka) held that on the basis of the said disputed cheque the informant, that is, the present accused petitioner has already been convict......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
.... 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:
...... the Deputy Commissioner of Taxes could reject the Trading result of the assessee and resort to estimating gross profit by applying a flat rate and whether the Taxes Appellate Tribunal was right in upholding such estimate?
(3) Whether, on the facts and in the circumstances of the case, the Taxe..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ...... the Deputy Commissioner of Taxes could reject the Trading result of the assessee and resort to estimating gross profit by applying a flat rate and whether the Taxes Appellate Tribunal was right in upholding such estimate? (3) Whether, on the facts and in the circumstances of the case, the Taxe..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 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. ......entioned above. The said Annexure-2 itself proved that the impugned orders were issued illegally. No departmental proceeding was instituted against the petitioners. Before finding them guilty without holding any departmental enquiry there is no scope to say that the petitioners are dishonest, corrup..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
..... 787 which has been prepared in r the name of the defendant's father and against that they did not file any case under sections 30/31 of the State Acquisition and Tenancy Act. In respect, of the disputed exchange deeds the plaintiff No.1, states that his father died in the year 1993 and the dee...... cause as to why the impugned judgment and decree dated 11-6-2012 and 21-6-2012 respectively passed by the learned District Judge, Noakhali in Title Appeal No. 114 of 2011 disallowing the appeal by upholding the judgment and decree dated 31-10-2011 and 3-11-2011 passed by the learned Assistant Judge..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:
...... value of shares held for trading (HFT).
6. Whether in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29(1) of the Income Tax Ordinance 1984 was justified in upholding the disallowance of audit fees.
7. Whether, in the facts and on the circumstances of th..
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:
......e in the cases. She finally submits that the Tribunal without considering the provisions of sections 53E and 30(aa) of the Ordinance unlawfully deleted the addition of Buying Agent’s Commission holding that Foreign Buying Agent’s Commission was not applicable to the assessee under sectio..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....upreme 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: ......e in the cases. She finally submits that the Tribunal without considering the provisions of sections 53E and 30(aa) of the Ordinance unlawfully deleted the addition of Buying Agent’s Commission holding that Foreign Buying Agent’s Commission was not applicable to the assessee under sectio..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... 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: ......e in the cases. She finally submits that the Tribunal without considering the provisions of sections 53E and 30(aa) of the Ordinance unlawfully deleted the addition of Buying Agent’s Commission holding that Foreign Buying Agent’s Commission was not applicable to the assessee under sectio..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....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. ......p Sale registers and counter foils of Tax Token issued which were marked as exhibits-3ka and 3kha and other records produced as documentary evidence at the trial and relied upon by the trial Court in holding the accused persons guilty and thus caused miscarriage of justice. 6. We have heard Mr...Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....September 20, 2014 Result: The appeal be allowed. When Court obtains expert's opinion Where other evidence produced before Court are sufficient to prove the genuineness of any disputed signature or document the Court may not insist for expert's opinion, but where the evid......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
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)
....enant's continuance of possession alone and there must also be the assent of the landlord, which may be expressed or implied. 21. The principle expounded in the case referred to above is not disputed. In the case in hand, though the respondent continues his possession by holding over, ......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)
....enant's continuance of possession alone and there must also be the assent of the landlord, which may be expressed or implied. 21. The principle expounded in the case referred to above is not disputed. In the case in hand, though the respondent continues his possession by holding over, ...... 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)
....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: ......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
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