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Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....rs 1998-1999 and 1999-2000; that the CTA illegally affirmed the order of the DCT relating to addition of Buying Agent’s Commission upon misconception of law which was only applicable in case of local distributor’s commission; that the commission was not liable to be deducted at source un...................................................................................” “53E. Deduction or collection at source from commission or fees.— Any person being a corporation, body or authority established by or under any law including any company or enterprise owned, control..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......ference Application No. 196 of 2014. The legality and propriety of the order passed by the Taxes Appellate Tribunal remanding the case to the DCT concern has already been deliberated elsewhere in the body of the instant judgment while disposing off the Income Tax Reference Application No. 195 of 201..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
.... S.R.O. No. 169-Ain/2001 issued under the Notification dated 28th June, 2001 the applicant is entitled to pay Income Tax at the rate of 25% of its income in the assessment year 2007-2008 being a local authority rendering public utility Service.
B. Whether on the facts and in the circumstan......elopment partner and also maintaining its all necessary expenditures in accordance with the provision of the Ordinance No. XXXIII of 2007. The Assessee-applicant authority is a local public statutory body, meaning thereby a local authority, within the meaning of section 3 of the General Clauses Act ..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
.... 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. ......রতিবেদন”, “পূর্ণ তদন্ত প্রতিবেদন”, and “অধিকতর তদন্ত প্রতিবেদন”. In the body of the report it is referred to as “বিকল্প অভিযোগপত্র&rdq..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
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 ......t, on the other hand, supports the impugned judgment delivered by the High Court Division. The learned Advocate has also referred to a decision as regards holding over which will be considered in the body of the judgment. 10. We have considered the submissions of the learned Advocates of the si..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. ......t, on the other hand, supports the impugned judgment delivered by the High Court Division. The learned Advocate has also referred to a decision as regards holding over which will be considered in the body of the judgment. 10. We have considered the submissions of the learned Advocates of the si..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ority (KDA), Rajshahi Development Authority (RDA), a City Corporation, Municipality, Paurashava, Cantonment Board, or ii. in any area within such distance not being more than five miles from the local limits of Rajdhani Unnayan Kartripakya (RAJUK), Chittagong Development Authority (CDA), Khulna......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: ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
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: ......ব 18. The further allegation in the notice under section 93 of the Income Tax Ordinance 1984 Annexure-A in writ petition No. 13004 of 2012 is similar the allegation as has been raised in the body of the notice under section 93 of the Income Tax Ordinance 1984 in writ petition No. 13005 of 2..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ellate authority in the taxes department. 14. The (Annexure-F series) appended to the supplementary-affidavit, submitted on 10.9.2014 before this court, are the Tax & VAT Certificate against local agent commission bill along with two Challan Form showing a payment of Tk. 12,67,902.00 in fav......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: ..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... hand the learned Assistant Attorney General Ms. Nasrin Parvin, argued that the tribunal is empowered to admit any time barred appeal and the Assessee-applicant since executed a sub-contract with the local garment company for making garments and paid bill, section 52 of the Income Tax Ordinance 1984......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
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: ...... other person (including a company, firm, association or Hindu undivided family) [on account of supply of goods or execution of a contract] to or with [the Government or any authority, corporation or body, including its units, the activities or the principal activities of which are authorized by any..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....ktijodhya Welfare Club, Noagaon Branch premises, Noagaon, without due process of law. 2. The case of the petitioner, in brief, is that he is the Area Chief of Noagaon Muktijodhya Welfare Club, a local branch of the Bangladesh Muktijodhya Wefare Club. On 01.6.2013 he entered into a lease-agreeme......s 1-10, 1-8, Charchari, Dice, Howji and the like are gambling punishable under the Public Gambling Act, 1867 as well as under the Penal Code. Secondly, Bangladesh Mutijodhya Welfare Club or any other body or organization has no authority to permit by contract or otherwise any person or body to offer..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.
...... and started beating his wife Kohinoor despite their resistance. Thereafter, the victim Kohinoor instantly died there. Further prosecution case is that the informant and his companions found the dead body of Kohinoor lying on veranda of the place of occurrence hut. On the following morning at 10-35 ..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....d demarcated by boundary marks and it was recorded in the name of the defendant No. 1 in SA Khatian No. 867 which is adjacent to Karimgonj Bazar and her share was also marked as holding No. 88 by the local municipality. She has been regularly paying rent to the Government and taxes in respect of the......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....8-2007, he was serving as Sub-Inspector of Police in Motihar Police Station. On that day Officer-in-Charge of Motihar Police Station recorded the case and gave the charge of investigation to him. The local people apprehended the accused, informed the police and police arrested the accused under sect...... that he killed the victim Shuvon; 5. the condemned prisoner also made a judicial confession on 8-8-2007 and his confession is voluntary and true; 6. on the pointing of the accused the dead body was recovered and this shows that the accused killed the deceased, Shuvon; 7. none of the ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... 173 of 1964 in the Court of Subordinate Judge, Khulna against Kanailal Singh and Hiralal Singh and that suit was decreed on compromise on 8-9-1964. That on the basis of erroneous record of right the local tahshilder claimed the suit land as vested and nonresident property and denied to receive...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
Aynul Haque (Md.) Vs. Government of Bangladesh, Dhaka, 2014, 43 CLC (HCD)
....r materials on record. It appears that the respondents brought charges of misconduct and corruption against Mr.Haque. Inquiry Officer holding inquiry submitted report wherefrom it transpires that the local Bar Association took resolution against him bringing allegation of irregularity and corruption...... for this court to interefere with the impugned decision and order. Thus, the petition is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 381 ..Category: Administrative Law | Date: 19 May, 2014 | Hits: 3
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
....ds that the child was born only after 3(three) months of the marriage. This fact resulted in a suspicion about the pre-marital pregnancy of the plaintiff. Ultimately he divorced her on 23-4-2007 in a local salish. At that time he paid the entire dower and also the maintenance of the plaintiff for th....... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
....d be given to Lawrance and that all of them would bear the expenses. 25. P.W.3 stated about the animosity between disdeceased Abdul Kader and respondent Abdul Quader over the constitution of the local Bazar Committee situated beside the highway and also on the point of lease of the gum (fishery......nfessional statement of co-accused Bazlur Rahman @ Bazlu, though retracted subsequently having been corroborated by the oral and the circumstantial evidence is admissible against whole body of conspirators to prove the charge of conspiracy under section 10 of the Evidence Act. ..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Abdul Hamid (Ujir) Vs. State and others, 2014, 43 CLC (HCD)
....nbsp; Result: The Rule is made absolute. Section 27 transpires that a person who has complaint under the provision of the Nari-o-Shishu Nirjatan Daman Ain, 2000 must go the local police station to lodge the First Information Report in the first phose and if the compla...... Nirjatan Damon Tribunal, Habigonj is hereby quashed. Send a copy of this judgment to the concerned Court immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 154 ..Category: Criminal Law, Women and Children | Date: 8 May, 2014 | Hits: 5
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