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The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....e has raised the ground in detail and stated that such agent’s commission was paid directly by the assessee’s bankers and not by the assessee itself and hence the assessee has not got any scope to deduct taxes at source. Moreover, the assessee itself has not made any payment or given cre......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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....e has raised the ground in detail and stated that such agent’s commission was paid directly by the assessee’s bankers and not by the assessee itself and hence the assessee has not got any scope to deduct taxes at source. Moreover, the assessee itself has not made any payment or given cre...... 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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
.... presence. But in the present facts and circumstances of the case where the plaintiff could not examine the scribe and also the other attesting witnesses of the disputed bainapatra and where there is scope to obtain expert's opinion as to genuineness of the disputed signature of the defenda......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 ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
....m record that the action of the ld. Additional Commissioner of Taxes was strictly in accordance with the provision of section 2(26) (e) of the Income Tax Ordinance 1984 and as such we do not find any scope to interfere with the order of the ld. CT (A) in confirming action of the ld. Additional Commi......rar, 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: 17 Sep, 2014 | Hits: 0
....om record that the action of the ld. Additional Commissioner of Taxes was strictly in accordance with the provision of section 2(26)(e) of the Income Tax Ordinance 1984 and as such we do not find any scope to interfere with the order of the ld. CT(A) in confirming action of the ld. Additional Commis......The Registrar, 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.
This case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....om record that the action of the ld. Additional Commissioner of Taxes was strictly in accordance with the provision of section 2(26)(e) of the Income Tax Ordinance 1984 and as such we do not find any scope to interfere with the order of the ld. CT(A) in confirming action of the ld. Additional Commis......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ity (KDA), Rajshahi Development Authority (RDA), a City Corporation, Municipality, Paurashava, Cantonment Board referred to in paragraph (i), as the Government may having regard to the extent of, and scope for, urbanization of that area and other relevant considerations, specify in this behalf by no......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
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....appearing on behalf of the petitioner submits that tax return for the assessment years 2007-2008, 2008-2009 and 2009-2010 was filed by the assessee under section 82BB of the Ordinance and there is no scope to reopen the said returns under section 93 of the Ordinance. Learned Advocate further submits......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
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....or Advocate appearing on behalf of the petitioner submitted that once a charge-sheet had been submitted and accepted by the Court, under the scheme of the Code of Criminal Procedure, there is no scope for re-investigation into the case, and the submission of a supplementary charge-sheet after r......ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
....cquired by the Government in LA Case No.12271960-61 and since the compensation has been paid therefore, there is no option to derequisition the disputed land. He further submits that there is no scope to return the disputed land to the original owners after derequisition and, as such, the impug......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.
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Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....Reference Application No. 189 of 2010 is related to assessment year 2006-2007. 4. All the instant Income Tax Reference Applications have raised the similar and identical question as to the scope of the power available under the provision of section 35(4) of the Income Tax Ordinance 1984 a......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
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....the respective parties. 11. Before we take up the question for consideration as to whether the impugned proceeding should be quashed or not, it will be necessary to see the extent of power, scope, principles and categories of cases in which High Court Division may invoke its power and......for trial and disposal of the case, since it is exclusively triable by him. It may be noted that the accused-petitioner arid 2 others appearing before the Court submitted two applications- one is for bail and the other is for their discharge from the case. It may be stated herein that the accused-pe..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....3(b) and 6 of the Schedule included actual and notional depreciation; notional depreciation written off at the rate applied by the assessee and accepted by the Controller of Insurance fell within the scope of the expression “any amount written off....in the accounts...to meet depreciation of........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: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
.... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ......ndent Robin with the direction to allow the accused to cross-examine the witnesses, if he so desires and to conclude the trial in accordance with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....e assessee-writ petitioner as a deducting authority to deduct tax at source, as required under the provision of law and rules prescribed in the income tax Law & Rules 1984 and as such there is no scope to return back or to adjust the payment made earlier as tax, deducted at source from the gas b......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: ..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: ......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: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....g including moneys, securities for money, and articles of value used or intended to be used for the purpose of gaming as contemplated in section 6 of the Public Gambling Act,1867. f) There is no scope for holding cultural programs for public amusement as sought to be done by the petitioner save...... 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 ..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.
......ffence under section 11 (Ka): Nari-o-Shishu Nirjatan Daman Ain, 2000.
5. Thereafter, on 13-3-2004 the accused petitioner surrendered before the Tribunal and obtained bail.
6. During trial charge was framed under section 11(ka) of the Nari-o-Shishu Nirjatan Dama..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
.... is generally taken place before the filing of the case. In the instant case though before the lodging of the FIR by P.W. 1 there was recovery of alleged bribe money from the accused but there was no scope for the P.W. 1 to prolong the said situation without filing of the case and handing over the a......d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....reference application is liable to be rejected outright. 8. The assessee filed a supplementary affidavit stating that as assessment was completed under section 83A of the Ordinance, there was no scope to reopen the case of the assessee under section 93 of the Ordinance. A fresh question was rai......e Court of Bangladesh is directed to take 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: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
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