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Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......d three sons Waziullah, Aman Ullah, Fazley Rahman and one daughter Fatema Begum. By amicable settlement, Syedunnessa got 77 decimals of land of suit plot No. 1735 and at the demise of Syedunnessa her property was amicably settled among her heirs and the suit plot No. 1735 fallen into the saham of Wa..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....rpose of gratuity has to be treated as an expenditure under the provision of section 29(xxvii) of the Income Tax Ordinance 1984 as an allowable expenditure, not being in the nature of capital or personal expenditure which had to be laid out wholly and exclusively for the purpose of the business......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
....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:
......annot be made legally liable to bear the burden of breach of provision, if any, of section 53H of the Ordinance. But section 53H of the Ordinance is relating to collection of tax on transfer, etc. of property and it has no nexus with section 53E of the Ordinance. Therefore, the order passed by the T..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
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 ......a Magistrate) who is authorized by Magistrate in this behalf." 12. A close reading of the other provisions of the Code as in Chapter XII (heading of this Chapter is Disputes as to immovable property) and XVI (heading of this Chapter is Of Complaints to Magistrates) read with the other abov..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
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: ......annot be made legally liable to bear the burden of breach of provision, if any, of section 53H of the Ordinance. But section 53H of the Ordinance is relating to collection of tax on transfer, etc. of property and it has no nexus with section 53E of the Ordinance. Therefore, the order passed by the T..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: ......annot be made legally liable to bear the burden of breach of provision, if any, of section 53H of the Ordinance. But section 53H of the Ordinance is relating to collection of tax on transfer, etc. of property and it has no nexus with section 53E of the Ordinance. Therefore, the order passed by the T..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....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 ......00 out of that stipulated consideration as earnest money executed a bainapatra in favour of the plaintiff on the stipulations that he would execute and register the kabala deed in respect of the suit property in favour of the plaintiff within 120 days on receiving the balance consideration of Taka 5..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....econd Assistant Judge and Rent Controller, Dhaka under section 19 of the Rent Control Act. The plaintiff being the opposite-party contested the case asserting that the premises were necessary for his personal use as he decided to make construction and obtained a plan duly approved by RAJUK. The plai...... tenant, that is, the respondent who was defendant in the suit. The case of the plaintiff, in short, is that the defendant was a monthly tenant under the plaintiff in respect of 'Ka' schedule property at a monthly rental of Taka 1, 00,000 in pursuance of an agreement for running hotel busi&s..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....econd Assistant Judge and Rent Controller, Dhaka under section 19 of the Rent Control Act. The plaintiff being the opposite-party contested the case asserting that the premises were necessary for his personal use as he decided to make construction and obtained a plan duly approved by RAJUK. The plai......t, that is, the respondent who was defendant in the suit. The case of the plaintiff, in short, is that the defendant was a monthly tenant under the plaintiff in respect of 'Ka' schedule property at a monthly rental of Taka 1, 00,000 in pursuance of an agreement for running hotel busi&s..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....rovision for its bad debt which is a allowable expenditure under the provision of section 29(XXVII) of the Income Tax Ordinance 1984 as a expenditure not being in the nature of capital expenditure or personal expenses of the Assessee-applicant, laid out or expended wholly and exclusively for the pur......dinance, unless there is anything repugnant in the subject or context,— (1)-(14)…………………… (15) “capital asset” means property of any kind held by an assessee, whether or not connected with his business or profession, ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....ing statutory right of pre-emption, and pre-emptor could invoke the provision of statutory law but we do not understand why the plaintiff being an Advocate instead of invoking statutory law jumped to personal law against a non muslim. Since the appellant could not invoke the provision of Muhamm...... dwelling house thereon. No sooner he heard the news of sale of the suit land, plaintiff instantly jumped into the suit premises claiming right of pre-emption and his intention of purchasing the suit property in presence of witnesses Mr. Shaful Alam, Advocate, Mr. Asadul Alam, Advocate Mr. Mofizur R..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
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. ......e short facts for disposal 5 of the Rule are that the petitioner's an assessee of Circle-2 (companies) under Tax Zone-1, Chittagong and earns income from Director Remuneration, Business and House property income. The petitioner filed Universal Self-Assessment return under section 82BB of th..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ection 52 and 83(2) Section 83(2) has mandated the DCT concern to serve a notice upon the Assessee-applicant if he feels inadequacy of evidence at the time of writing the assessment order in his personal time after the conclusion of hearing of the income tax case. In the instant case since the ......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
....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.
......present market price subject to proof of their genuine title
The decision taken by the Inter-Ministerial meeting does not contravene any of the provision relating to the acquisition of immovable property.
In the light of the findings, the Court direct to lease out the disputed land to the ..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ting the accounts with the submitted evidence, may resort to the provision of section 83(2) of the Ordinance for passing the assessment order, within thirty days from the conclusion of hearing in his personal time and in the absence of the assessee and accordingly the DCT concerned may make his asse......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: ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
.... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
......
Opposite Parties.
Judgment
September 4, 2014.
Result:
The petition is disposed of.
When law is there, until and unless the law is invoked no one can evict from the suit property by administrative order
The suit is filed by plaintiffs not by the defendants. Th..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
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 ...... the concerned department of the Government. Receiving the work order for construction of a bhaban by the contractor as an agent from any department of the Government is also an entrustment with property. Once the contactor as agent receives the work order for construction of a building, he is ..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: ......o;, the following allowances and deductions shall be allowed, namely:- (i)-(vii)..................... (viii) in respect of depreciation of building, machinery, plant or furniture, being the property of the assessee or bridge or road or fly over owned by a physical infrastructure undertakin..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: ......the trading of Oil and Sugar in the whole sale market having Proprietorship Firm named, M/S. Shahnewaz Enterprise. The Assessee-applicant derives income from the said business and also from the house property owned by him. The Assessee-applicant is a regular income tax payee under the TIN. 111-100-6..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
.... his presence. In cross-examination of the defence he stated that he put his signature on the seizure list. At the time of occurrence Captain of RAB and the officer of DUDAC were present with him. He personally found the recovery of the money from the accused. After the repeated hammering of th......ll consider that at the time of occurrence, the accused repeatedly told to the persons present there that the money given by Abdus Salam Khokon was a part payment of the rents of their ancestral property and the said facts had been admitted by most of the important witnesses including the Magis..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
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