Search Options
Judgment Advanced Search
Displaying 41-60 of 1722 results.
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: ......he holder of the share or debenture is not entitled in the event of liquidation to participate in the surplus assets; (ii) any advance or loan made to a shareholder in the ordinary course of its business, where the lending of money is a substantial part of the business of the company; (iii..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: ......xes Department.…… (23) Section 32(7) read with Section 2(15) The provision of section 32(7) of the Income Tax Ordinance 1984 is applicable in the case of share transfer business HFT (Held for Transfer) or HFD (Held for Dividend) and thereby exempted from taxability. &h..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....have been issued without lawful authority and is of no legal effect. Communicate the order at once to the respondent No. 1. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 31. ......have been issued without lawful authority and is of no legal effect. Communicate the order at once to the respondent No. 1. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 31. ..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury 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 Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......urt may seem fit and proper”. Facts of the case in Writ Petition No. 13004 of 2012 4. It has been asserted in writ petition No. 13004 of 2012 that the Assessee-writ-petitioner being a businessman engaged in the business of shipping agencies and recruitment of crews, workers, officers..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
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: ......facts and on the circumstances of the case, the Tribunal under 159(2)/82C was justified in maintaining assessment in any other section other than section 82C in the year under consideration while the business transaction is supply and tax deducted at source under 52 read with Rule 16 of I.T. ordinan..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
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: ...... Facts of the Assessee-Applicant: 2. It has been 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 ti..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: ......Applicants Cases 5. An accumulated reading of the statement of facts made in the Income Tax Reference Applications reveals that the Assessee-applicant is a private limited company engaged in the business of construction of apartments for sell, wherefrom the company derives income. The Assessee-..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
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: ...... 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 deriving income from business or profession shall be raised, if he shows income at least not less than twenty five percen..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 ......imately failed to handover the bhaban to the authority by constructing the same in time as per work order. Accordingly, failure to perform the work as per work order by the contractor in a way of his business as an agent taking fraudulent mensrea to deceive the Government amounts to an offence..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited 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: ...... section 29(viii) of the Income Tax Ordinance 1984, any amount paid by an assessee company to its employee and styled as entertainment allowances are admissible as deduction in the computation of its business income for the relevant assessment..............(24) & (30) Sections 32(7) &..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......available under the provision of section 93 of the Income Tax Ordinance 1984 and cannot be treated as definite information as to any concealment of income since admittedly the Assessee-applicant is a businessman of purchasing and selling the delivering order of sugar and other consumer item for whic..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......is being followed by different gas consumer company, namely Johny Textile Mills Ltd., Lalpur, Fatullah, Narayangonj and K.T.M. Fashion, 15, Bangla Bazar, Dhaka, and such expenditure is allowable as a business expenditure, under the provision of section 29 of the Income Tax Ordinance 1984, if the ass..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Union Capital 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: ......uo; in as much as, the applicant maintaining books of accounts regularly, employed hybrid method of accounting and complied with the provision of section 35(3) of the Income Tax Ordinance 1984 and as business expediency followed the instructions and circular of Bangladesh Bank and acted accordingly...Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
.... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ......nduct indoor games which includes 1-10, 1-8, Charchari, Dice, Howji Khela and cultural programs. 3. Further case of the petitioner is that the agreement gives him lawful authority to conduct his business of those games in the specified premises of the Club initially for five years renewable fro..Category: Others | Date: 28 Jun, 2014 | Hits: 91
....n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......ctim died, the High Court Division came to a finding that the accused was not able to prove his 'alibi'. The High Court Division further observed that according to PW 2 the place of business of the accused is about 3 miles from the place of occurrence house where the accused l..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
....hrough arbitration expeditiously.
The order of injunction granted earlier by the trial Court is hereby vacated.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 330
......
3. The seat of our arbitrations is in England. No one can decide or agree otherwise.
4. Disputes shall be settled according to the law of England wherever the domicile, residence or place of business of the parties to the contract may be.
5. If parties have agreed to arbitration u..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
....trative Appellate Tribunal, but for other grounds discussed above. Accordingly, the petition is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 127.
......trative Appellate Tribunal, but for other grounds discussed above. Accordingly, the petition is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 127.
..
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
.... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J:- I agree.
Ed
This Case is also Reported in:
......ancement of education, health, etc. mainly for the poorest segment of the rural people. Its funds constitute mainly of donations from benevolent foreign donors and it also earns income from different business undertakings, namely, Aarong, BRAC Printers, BRAC Dairy Farm, interest and dividend. The as..
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
.... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ......amined this witness, he did not challenge the incriminating statement as quoted above about his complicity in the plan of Killing the deceased Abdul Kader. He admitted that accused Thandu Member is a businessman and an old man. P.W.18 admitted in course of cross-examination that P.W.3 did not tell h..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
88909687896996889689969096919694957896969695970697078751912096029656911992169113