Search Options
Judgment Advanced Search
Displaying 41-60 of 3170 results.
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......x Court disapproved the said move by the defendant. 14. We, thus, opine that since the suit was filed on 6-6-2008 and its peremptory hearing is awaiting, at this juncture, after such a long period defendants should put their best endeavour to dispose of the suit through full trial instead ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....he court has heard at length the application, in which the petitioner prayed for reduction of the bank guarantee amount and the contemners were asked by an order dated 13-6-2013, to show cause within stipulated time, as to why the guarantee amount should not be reduced and further recorded that the ......mpt of this court. His apology is rejected. Further, considering the aggravating factors, hereinbefore recorded at paragraph number 23, he is hereby sentenced to suffer simple imprisonment for a period of 4(four) months, with immediate effect and to pay a fine of Taka 1,00,000 (one lakh), to be..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....the Courts scrutinizing the evidence and papers found that the cheque was drawn by the accused petitioner infavour of the complainant opposite party No. 2 and the said cheque was presented within the stipulated period of time in the Bank for encashment of the cheque value but for the insufficient of......t of CR case No. 615/10 convicting accused petitioner under section 138 of the Negotiable Instruments Act, 1881 (in short, the NI Act) and sentencing him to suffer simple imprisonment for a period of l(one) year and to pay a fine of Tk. 40,00,000 (Taka Forty Lakhs) only which was modified ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....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:
......on 46A shall be computed separately from other incomes, profits and gains of the assessee, if any, and where the assessee sustains a loss from such undertaking (tax exempted income during tax-holiday period), it shall be carried forward to set off profits and gains of the said undertaking for the fo..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....preme 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: ...... the following year and where it cannot be wholly set off, the amount of the loss not so set off, shall be carried forward for the next year and so on, but no loss shall be carried forward beyond the period specified by the Board in the order issued under sub-section (3) or (4). .................Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
.... 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.
This Case is also Reported in:
......s was given on the legality of the estimate of G.P. made by the DCT and nothing was mentioned about showing higher rate of gross profit by other assessees in the same line of business during the same period. The Tribunal is also of the opinion that some of the production expenses were not fully veri..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....me 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. This Case is also Reported in: ......s was given on the legality of the estimate of G.P. made by the DCT and nothing was mentioned about showing higher rate of gross profit by other assessees in the same line of business during the same period. The Tribunal is also of the opinion that some of the production expenses were not fully veri..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ......erson who (i) is a member of any defence service, (ii) is a teacher or employee of any University. (iii) is employed in or under a Commission, Committee or board set up for a temporary period for specified purposes, (iv) is a contingent or work-charged employee or a worker as def..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
....he same has to be shown in a separate sheet and submitted along with the CL statement on quarterly basis. This instruction will be effective from December 31, 2007.
04. All other instructions as stipulated in BRPD Circular No. 05 dated June 05, 2006 will remain unchanged.
Please acknowledg......re premium account for any purpose, it shall, within twenty-one days from the date of such appropriation, report the fact to the Bangladesh Bank:
Provided that the Bangladesh Bank may extend the period for such report or condone any delay in the making of such report.
51. The aforesaid pro..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....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:
......ng anything contained in this Ordinance an appeal filed by an assessee to the Appellate Tribunal shall be deemed to have been allowed if the Appellate Tribunal fails to make an order thereon within a period of six months from the end of the month in which the appeal was filed:
Provided that the..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
...... of the Income Tax Ordinance 1984 in order to maintain the review application before the Commissioner of Taxes. The provision section 121A of the Income Tax Ordinance 1984, prevailing at the relevant period is produced below for better appraisal;
Income Tax Ordinance 1984
Section 121A. Rev..
Category: Fiscal/Taxation Law | Date: 24 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. ......Information Report (FIR) was lodged by the Deputy Director, Bangladesh Bank, Barisal with Kotwali Police Station, Barisal on 2-7-2005 wherein allegation was made that offence was committed during the period 21-11-2002 to 29-10-2003, and on the basis of the FIR, Barisal Police Station Case No. 5/404 ..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ......his case the prosecution has adduced sufficient necessary evidence namely, the stamp sale registers, counter foils of Tax Token and the exhibits-3ka and 3kha which proves sufficiently that during the period from 1-3-1987 to 21-5-1987, the accused respondents, who were postal operators and were in-ch..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....shy;erty as described in schedule to the plaint, entered into a contract with the plaintiff on 20-11-1986 for sale of the same at a consideration of Taka 50,000 and on receipt Taka 45,000 out of that stipulated consideration as earnest money executed a bainapatra in favour of the plaintiff on the st......ged bainapatra is forged. The defendant No.1 in his written statement further contended that he worked as an employee under Railway Department since 1940 and retired in 1977 and during this period, he always signed his name in Bengali and that the so-called signatures in the alleged d..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
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 ......efendant 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 business for a period of 4 years with effect from 1-7-1995 ending on 30-6-1999. The defendant paid an advance of Ta..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. ......efendant 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 business for a period of 4 years with effect from 1-7-1995 ending on 30-6-1999. The defendant paid an advance of Ta..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
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: ......the returns, submitted by the assessee-applicant for those two assessment year under self assessment scheme, as provided under section 82B of the Income Tax Ordinance 1984, prevailing at the relevant period. Nothing has been replied on the allegation that the copy of the audit report was not supplie..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ...... Law, then provision of personal law shall prevail. Mahmud J, in the decision of Full Bench, 7 ILR All 775 also observed "My idea is that the administration of law by Kazis during the Muhammadan period gave mode currency to huq-i-shufa, and its advantage became so apparent to the Hindus that th..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
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: ......nsumers in the domestic areana and it derives income from the commission amount of such supply. The Assessee-applicant is a regular income tax payer holding TIN. 212-200-7103/Co.-21, who in course of period submitted its income tax return for the assessment year 2006-2007, showing an income of Tk. 9..Category: Fiscal/Taxation Law | Date: 10 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: ......7, to produce or cause to be produced [such accounts, statements and documents] on such date as may be specified in the notice, such accounts, statements and documents including those relating to any period, not being earlier than three years prior to the income year, as he may consider necessary fo..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
95849595958996778868967888699162968096659666911791578980910789789687960596899691