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Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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 ......° āĻāĻ¸āĻ˛ āĻ¸āĻŽāĻ¨ā§āĻŦāĻŋāĻ¤ āĻšāĻŦā§āĨ¤ 11. Under the aforesaid provision, the loans by way of lease finance, granted by the Assessee-applicant company to its customers, which became irrecoverable was classified as bad loan and according to the provision of the aforesaid FID Circular No...Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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......rom tax; or
(b) does not have receipt of Gift; or
(c) does not have loan other than from a bank or financial institution; or
(d)sum of accretion of net wealth and shown expenditure is covered by the income.
(4) No question as to the source of investment made by a new assessee der..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....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......t order and some other documents.
10. The department-respondent opposed the reference application by filing an affidavit-in-reply controverting the statements made in the reference application and supporting the order of the Tribunal.
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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......affidavit annexing photo-stat copy of the original assessment order and some other documents.
10. The department-respondent opposed the reference application by filing an affidavit-in-reply controverting the statements made in the reference application and supporting the order of the Tribunal.
..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....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 ......eeds 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 requirem..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.... 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……&......he 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)
....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......affidavit annexing photo-stat copy of the original assessment order and some other documents. 10. The department-respondent opposed the reference application by filing an affidavit-in-reply controverting the statements made in the reference application and supporting the order of the Tribunal. ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......he question of applicability of section 32(7) of the Income Tax Ordinance 1984 in the case of the Assessee-applicant, differed in opinion for which the said applicant went to the third Bench presided over by the learned Member Mr. Ashraf Uddin Ahmed, who concurred with the earlier decision made by t..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
.... 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......mmadans can claim benefit of the law of pre-emption under Muhammadan Law but the Hindu purchaser cannot claim the benefit of that law. In 1885 there was no corresponding statutory law governing the field of pre-emption and at that time pre-emption was governed as per provision of Muha..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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...... amount and the same was certified by the said authority accordingly. The said document was submitted to the DCT concern who deliberately abstained from considering the same with ulterior motive. Moreover the DCT concern did not specifically directed the assessee applicant to file such document, if ..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.
......: 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)
.... 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 ......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)
....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......sion of evidence in support of the accounts the true and correct income of the Assessee-applicant cannot be deduced from the method of accounting, as regularly employed by the Assessee-applicant. Moreover since the notice under section 79 of the Income Tax Ordinance 1984 is being issued before the h..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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......rom tax; or (b) does not have receipt of Gift; or (c) does not have loan other than from a bank or financial institution; or (d)sum of accretion of net wealth and shown expenditure is covered by the income. 12. The issue as to whether the provision of section 93 of the Income Tax..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....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......n Vs. Abdul Hasem Hawlader, 2 XP 81; Administrative Officer, Housing Settlement, Chittagong Vs. Abdur Rashid Chowdhury, 63 DLR 479; Abdul Kader Bhuiyan and 17 others Vs. Secretary, Ministry of Land, Government of the People's Republic of Bangladesh, 61 DLR (AD) 28; Abdul Karim Vs. Bangladesh 51 ..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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......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
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......rom tax; or (b) does not have receipt of Gift; or (c) does not have loan other than from a bank or financial institution; or (d)sum of accretion of net wealth and shown expenditure is covered by the income. (4) No question as to the source of investment made by a new assessee der..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....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......the case even after conclusion of trial if it is necessary to prevent the abuse of the Court or otherwise to secure ends of justice…(16) Contractor as an Agent from Any Department Of The Government is also an Entrustment with Property— Criminal breach of trust by agent&md..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
State Vs. Robin, 2014, 43 CLC (AD)
....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...... movie they started to go to their house by a rickshaw. Accused Bahar was running behind the informant's rickshaw and three unknown accused followed her by a van. The accused on the van overtook the rickshaw and stopped her in front of Monir Bakery at Borhanuddin ghat and they wer..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
....resulting in Civil Appeal No.252 of 2003.
7. Mr. SM Moniruzzaman, learned Deputy Attorney-General, appearing on behalf of the appellants, submits that the High Court Division erred in law in not holding that classification of the imported goods is a disputed question of fact which cannot b......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
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Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
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