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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: ......received by the said Deputy Director, Central Intelligence Cell, (CIC) by way of Pay Order from the Assessee-applicant is required to be given credit to in the revised assessment and also penalty and interest is required to be imposed against the concealed income and finally the action of reopening ..Category: Fiscal/Taxation Law | Date: 24 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: ...... circumstances of the case, the Tribunal under section 159(2)/28(3)/35(2) read with FID Circular No. 8 dated 3.8.2002 and section 35(3) was justified, in upholding the addition of unrealized doubtful interest transferred to “interest suspense account,” in as much as, the applicant mainta..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....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 ......n olding that it is not proved that the defendant No. 1 got another land in exchange of the suit land and that if exchange of land is not effected by a registers: instrument that would not create any interest it favour of any party to the exchange as no valid title could be created on the basis of a..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....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 ......urable under section 537 of the Code of Criminal Procedure. Moreso, the record will go to show that there is no case in the luggage of the defence that the informant in order to serve his any illegal interest had led the trap party and there is no case in the hands of the defence that the relat..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... 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 ......id land to Ananta Kumar and Nittananda Hawlader by registered patta dated 24-3-1936. Ananta Kumar and Nittananda Hawlader subsequently transferred the said land to Burundi Hawlader the predecessor-in-interest of the defendant Nos. 44-60 by a registered Jcabala dated 27-8-1943. Burundi Hawlader ..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......partition, holding can be divided by separation of 'joma'. After partition of any land by metes and bounds a co-sharer remains no more co-sharer of the land and loses all his right, title and interest in that land save and except his own share only even if the original holding/tenancy remain..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
Aynul Haque (Md.) Vs. Government of Bangladesh, Dhaka, 2014, 43 CLC (HCD)
.... 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 ......06 affirming those dated 19-6-2006 passed by the Administrative Tribunal, Khulna in AT No. 34 of 2004, 2. Short facts, for the disposal of this petition, are that Md. Aynul Haque, predecessor-in-interest of the petitioners filed aforesaid Administrative Tribunal Case before the Administrative T..Category: Administrative Law | Date: 19 May, 2014 | Hits: 3
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
.... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ...... at all discuss the evidence of P.Ws. 2-4 and after mentioning two or three stray statements in a laconic manner abruptly came to the conclusion that they 'are not competent, reliable and disinterested witnesses and they have been picked up and planted in this case and we cannot put re..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in: ......he rural people. Its funds constitute mainly of donations from benevolent foreign donors and it also earns income from different business undertakings, namely, Aarong, BRAC Printers, BRAC Dairy Farm, interest and dividend. The assessee submitted its income tax return for the assessment year 2000-200..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....sion and also that of the appellate Court below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......partition, holding can be divided by separation of 'joma'. After partition of any land by metes and bounds a co-sharer remains no more co-sharer of the land and loses all his right, title and interest in that land save and except his own share only even if the original holding/tenancy remain..Category: Civil Law, Property Law | Date: 14 May, 2014 | Hits: 7
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Bangladesh is directed to take necessary 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: ......r other legal obligation or from operation of micro credit program by such trust or obligation is excluded from total income and tax exempted income.........................(20) The incomes from interest of bank accounts, debentures and fixed deposits are not excluded income under the then prev..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. This Case is also Reported in: ......for advancement of education, health, etc. mainly for the poorest segment of rural people. Its funds constitute mainly of donations from benevolent foreign donors. It also earns income from projects, interest and dividend. The assessee’s charitable object is enumerated in Clause 3 of the Memor..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
....l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ...... Nikah Registrar for the newly created jurisdiction and finally the impugned Memo was issued in colorable exercise of power at the behest of Respondent No. 7 only to accommodate him there not for the interest of the people. He put in two supplementary affidavits to show, inter alia, that there was n..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ...... Memorial Complex at her natal home. 11. The petitioner failed to pay rent from 1398 BS to 1401 BS. 12. Averments figured in Writ Petition No. 6766 of 2011, which has been filed as a public interest litigation, are, in succinct form, as follows; 13. A report published in a nation..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ......he suit plot is found in the name of defendant Nos. 1-5 as executants and plaintiff as baina receiver, that must have been forged, false, void, concocted and created documents and no right, title and interest will be created in favour of the parties on the basis of the said void documents. Thei..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
....urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. .......6) contain volumes of transactions with several pages in five volumes of five years. Though 234 persons took loan mortgaging their ornaments, there is no direction regarding realization of interest accrued against the amount of money advanced to those 46 claimants and others starting..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh, is directed to take necessary steps under Section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J: I agree. This Case is also Reported in: ......ovision for bad and doubtful loan was justified while section 29(1)(xviiiaa) of the Income Tax Ordinance, 1984 allows deduction of a sum equal to three percent of the total outstanding loan including interest thereon or the amount of actual provision for such bad or doubtful debt and interest thereo..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6