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Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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, ......his Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
.... 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...... (2015) 302 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....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......nt: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment September 15, 2014 Result: The..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... 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 ......1; Md. Matiur Rahman Vs. State, 19 BLD 607 = 4 BLC 375; Golam (Md.) Abdul Awal Sarkar Vs. State, 49 DLR 95; Abul Basher Vs. State, 47 DIJR 521; Abdul All Vs. State, 30 DLR (SC) 58; Taslima Khatoon Chhanda Vs. State, 17 BLC 277; Lutfar Rahman Vs. State, 25 DLR (AD)101; Md. Moslem Uddin Vs. State, 10 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......ellip;………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Se..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......hellip;…………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: In Income Tax Reference..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....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
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....r 1999-2000) 2. The assessee-applicant Khandaker Abul Hasem (shortly, the assessee), is an individual bearing Tax Identification No.180-102-4752. The assessee derives income by letting out house property to tenants. In the assessment year 1999-2000, the assessee submitted its income tax return ...... Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 1999-2000). 2. The assessee-applicant Khandaker Abul Hasem (shortly, the assessee), is an individual bearing Tax Identification No.180-102-4752. The assessee derives income by letting out house property to tenants. In the assessment year 1999-2000, the assessee submitted its income tax return ......is Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....ate Judge, Khulna is fraudulent, inoperative, void and not binding upon the plaintiff and also for further declaration that the enlistment of the suit land in the list of vested and non-resident property is not binding upon the plaintiff and for permanent injunction. 3. The case of the pla......mun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Shahin Reza (Md.)……………………..Appellant Vs. Nasiruddin Howlader and others………Respondents Judgment June 5, 2014 Result: Thi..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....rovisions of a statute lapses with the repeal of the said statute unless it is saved by the repealing statute. In the said referred case of 16 DLR, as decided by the Supreme Court of Pakistan, even a property which was not liable to be requisitioned under the un-amended provision and on the basis of......ssan Arif J Mohammad Ullah J Shafiqul Islam………………………………….Petitioner Vs. Bangladesh Bank and others............Respondents Judgment June 1, 2014. Result: All the Rules a..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)
....record including the impugned order submits that the learned Joint District Judge while refusing the appointment of receiver did not apply his judicial mind to the essential element as to whether the property involved therein can be protected and preserved without appointing of a receiver or not, in......rul Islam Chowdhury J Kashefa Hussain J Amena Meher……………………………Defendant-Appellant Vs. Md. Abdul Kader and others .................Plaintiff-Respondents Judgment May 19, 2014 R..Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....the Sixth Schedule of the Ordinance by Finance Act, 1999 (the Act, 1999) all income accruing to the trust or other legal obligation except donation received for charitable purposes, income from house property and income from micro credit program are liable to taxation and thus, affirmed the order of......lip;Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent Judgment May14, 2014 Result: The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant ..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....r to other questions. The Income Tax Ordinance, 1948 (Ordinance No. XXXVI of 1984) Paragraph 1(1), Part-A of the Schedule In the relevant assessment year, any income derived from house property held under trust or other legal obligation or from operation of micro credit program by suc......spondent (In both the applications) Judgment May 12, 2014 Result: The question (vi) formulated for determination answered in the affirmative in favour of the department-respondent and against the assessee-applicant. No answer to other questions. The Income Tax Ordinance..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Nurul Hoq Bhuiyan Vs. Momtazul Islam and others, 2014, 43 CLC (HCD)
....huiyan, Ali Azam and Abdul Aziz Bhuiyan by his 1st wife and other 2 sons, namely, Ibrahim Bhuiyan and Abdul Jabbar Bhuiyan by his 2nd wife. Alimuddin Bhuiyan during his life time distributed his property amongst the aforesaid 7 sons by a registered deed of gift dated 27-10-1911. As per said dee......urisdiction) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md Imman Ali J Nurul Hoq Bhuiyan.....................................Petitioner Vs. Momtazul Islam and others.........................Respondents Judgment May 12, 2014 ..Category: Property Law | Date: 12 May, 2014 | Hits: 6
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ss and industrial undertakings and (iii) other sources. The IACT observed that the incomes received from donation are wholly expanded for charitable purposes and not taxable but the income from house property, micro-credit schemes, interest from FDR, debentures and Protirakshya Sanchaya Patras (PSP&....... 255 of 2004 With Income Tax Reference Application No. 256 of 2004 Judgment Zinat Ara J.- Similar questions have been raised in Income Tax Reference Applications No. 255 of 2004 and 256 of 2004 and the parties to the income tax reference applications (hereinafter referred to as..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
....ght) years to be suffered consecutively and imposing a fine of Taka 1,00,000 (one lakh), in default, to suffer rigorous imprisonment for 1(one) year more and confiscating of the respondent's property worth Taka 1,66,13,758.43 to the State. 3. These two criminal petitions for leave to a............................Petitioner (In Criminal Petition No.117 of 2011) Anti-Corruption Commission..........Petitioner (In Criminal Petition No.210 of 2011) Vs. Faisal Morshed Khan and another.................Respondents (In both the cases) Judgment &nb..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8