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Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....r retirement benefits of the employee concerned; (ii) employer’s contribution to a recognized provident fund or a fund to which the Provident Funds Act, 1925 (XIX of 1925), applies and the interest credited on the accumulated balance of and employee in such fund; (iii) allowances whi......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..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....finding that surplus of the Applicant’s income over expenditure which was neither used for charitable purposes during the year not set apart and project money lent out and taken back along with interest amounting to Tk. 67, 75, 20,570.00 were not used for charitable purposes and as such were l......uestion 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: 24 Dec, 2014 | Hits: 0
....sion of the return in view of section 53F of the Income Tax Ordinance 1984.
B. Whether on the facts and in the circumstances the applicant is bound in law to deduct income tax at source from the interest of the term deposits when the interest itself has neither been credited nor paid to the Acc......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:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....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 ......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..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
....option but to succumb to the 'pressure of the mighty financial institutions who act like 'Shy lock' in realizing loan without giving the borrower any chance to say 'why.' The interest being compound it is hell if any default made in payment of 'single installment.&#...... 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..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....rt'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 involved. These are accepted rules in the dispensation of justice in......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..
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)
....t be any case against the accused appellant and with a view to get rid of the accused the informant had sworn an affidavit stating that he has no any allegation against the accused and he is not interested to proceed with the case but the investigating agencies without taking into notice of the...... 130 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....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 ......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..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....ions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directing not to impose tax on non-operative interest income classified under the head ‘income from other sources’ under section 33 a......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:
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Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
.... opinion by the Court is as under:- Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directing not to impose tax on non-operative interest income classified under the head ‘income from other sources’ under section 33 a......preme 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: ..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....ourses and while performing their responsibilities to the satisfaction of the authority, they were served with the orders of compulsory retirement from their service for the alleged "public interest" by the respective impugned order. The impugned orders were made in the colourable exe......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..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)
.... leaving out the petitioners without any cogent reason which is discriminatory. On 5-12-2012, the DPC recommended Mr. Md. Mizanur Rahman for promotion to the post of Director of the Commission. It is interesting to note that Mr. Md. Mizanur Rahman was promoted to the post of Director of the Commissi......, 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
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
.... as defendant No. 2 contested the suit by filing written statement contending, inter alia, that all the allegations made in the plaint are false and the plaintiffs have got no right, title, interest and possession in the suit land and the suit is liable to be dismissed. 5. Defendant N......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. ..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
.... plaintiffs in their testimony admits that the record of right stands recorded in the name of the defendants. The so-called possession witnesses of the plaintiffs are not competent, credible, disinterested and trustworthy. The witness No.1 is the plaintiffs No.1 himself and the witnes......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..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....or professionals to set up business under Consumer Financing Scheme.
(4) @ 5% on the outstanding amount of loans kept in the ‘Special mention Account’ after netting off the amount of interest Suspense.
(b)(i) Banks will maintain provision at the following rates in respect of cl......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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....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 ......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..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....as instituted in the Court of Joint District Judge, Barisal for recovery of the said misappropriated money and the said suit was decreed ex-parte on 20-7-2011 for an amount of Taka 46, 49,008.95 with interest till recovery. 3. After investigation, the Investigating Officer found prima facie cas...... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
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. ...... Reported in: 20 BLC (AD) (2015) 150. ..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....laimed in the profit & loss accounts discarding book version. (II) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining disallowance of “interest suspense account” ignoring method of accounting of the applicant Company. (III) ......accounts unless …. 16. The DCT concern in the assessment order erroneously dealt with the matter in the following manner; করদাতার দাখিলকৃত Finance Statements হইতে দেখা যায় যে, উক্ত খাতে ২,০৮,৪..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....s appellate tribunal was justified maintaining disallowances of Tk. 8,92,68,259.00 as provisions for classified assets and diminution value of investment of share and Bonds and Tk. 6,39,51,758.00 for interest suspense account ignoring the circulars of Bangladesh Bank and method of books of accounts ......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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
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