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SM Kamaluddin Vs. Commissioner of Taxes, 2007, 36 CLC (HCD)
....83 on behalf of the assessee, the Deputy Commissioner of Taxes under subsection 2 of section 83 may not be satisfied and ask or further evidence on specified points by an order in writing. The income tax department is not unknown with regard to the requirement of sub-section (2) of section 83 of the...... questions in the negative and against the revenue department and in favour of the assessee. The parÂties shall bear their own cost. Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 191. ......evenue department and in favour of the assessee. The parÂties shall bear their own cost. Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 191. ......er of Taxes assessed total income of the appliÂcant at Taka 60,16,358 including unexplained investment of Taka 23,41,958 for construction of a two-storied house of the applicant as income from other sources. He estimated the cost of the building at Taka 1,08,11,527 against Taka 85,20,000 which was ..Category: Fiscal/Taxation Law | Date: | Hits: 151
M Saleem Ullah Advocate Vs. Bangladesh, 2004, 33 CLC (HCD)
....eferendum nor it is ultra vires the Constitution. With these insights I fully concur with the decision already arrived at in this reference. Ed. This Case is also Reported in: 57 DLR (2005) 172. ......eferendum nor it is ultra vires the Constitution. With these insights I fully concur with the decision already arrived at in this reference. Ed. This Case is also Reported in: 57 DLR (2005) 172. ...... in: 57 DLR (2005) 172. ......ically, the Chief Justice or any Judge of the Appellate Division is far from any misgivings and they are free and should be free from any temptation. Egalitarian point of view is that the command and source of power of a Judge of such high profile is the will of the people and that is why trust was ..Category: Constitutional Law | Date: | Hits: 215
State Vs. Innocent N Egbunine, 1994, 23 CLC (HCD)
....€‘3-1990 and had conversation for 20 minutes sitting in Gulshan restaurant. After their conversation they came to T & T at Gulshan and made a trunk‑call to India. Thereafter they hired a baby‑taxi and hurriedly went to a narrow lane in between hotel Nirob and a Video shop at Nazimuddin Road....... condemned‑prisoner Innocent N. Egbunine be transferred from the condemned cell to the cell meant for the convicts of like nature. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 460. ......f like nature. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 460. ......gistrate remanded him and on 11‑4‑1990 Condemned prisoner made confessional statement and was sent to jail custody. In cross‑examination the witnesses deposed that he came to know from reliable source that condemned‑prisoner was a boarder in room No.14 and also stated that the room No.14 was..Category: Criminal Law | Date: | Hits: 164
Nuvista Pharma Limited Vs. National Board of ReveÂnue and others, 2010, 39 CLC (HCD)
....ustoms, Excise and VAT North Commissionerate House, Dhaka will be at libÂerty to encash the bank guarantee. Communicate at once. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 132. ......ustoms, Excise and VAT North Commissionerate House, Dhaka will be at libÂerty to encash the bank guarantee. Communicate at once. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 132. ......rt High Court Division (Special original Jurisdiction) Present: Md. Ashfaqul Islam J SM Emdadul Hoque J Nuvista Pharma Limited................................Petitioner Vs. National Board of ReveÂnue and others...........Respondents Judgment October 27, 2010. Res......ustoms, Excise and VAT North Commissionerate House, Dhaka will be at libÂerty to encash the bank guarantee. Communicate at once. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 132. ..Category: Fiscal/Taxation Law | Date: | Hits: 181
Commissioner of Income Tax and others Vs. M/S. Allynagar Tea Co. Ltd. and other, 1977, 6 CLC (AD)
....e order of a Bench of the High Court Division rejecting four applications, made separately by the apÂpellant the Commissioner of Income Tax, unÂder section 66(2) of the Income Tax Act in the income tax assessment cases of the assessee reÂspondents on the ground that no questions of law arose out ......le Taxation between Pakistan and the United Kingdom. The result is that all these appeals are disÂmissed with no order as to costs. Ed. This Case is also Reported in: 30 DLR (AD) (1978) 119.......stan and the United Kingdom. The result is that all these appeals are disÂmissed with no order as to costs. Ed. This Case is also Reported in: 30 DLR (AD) (1978) 119.......or the proper appreciation of the point Article VI(1) of the Agreement is set down: "ARTICLE VI" (1) Where a company which is a resident of one of the territories derives profits or income from sources within the other terriÂtory, there shall not be imposed in that other territory any form of..Category: Fiscal/Taxation Law | Date: | Hits: 143
National Board of Revenue and others Vs. Mustafizur Rahman, 2003, 22 CLC (AD)
.... direct that such of the goods specified in the Schedule as are temporarily imported into Bangladesh with a view to subsequent re-exportation be exempt from payment of whole of customs-duty and sales tax payable thereon under the said Act and Ordinance, subject to the following conditions, namely:- ...... judgment with reference to the relevant provisions of the concerned SRO. In view of the above matter, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: ...... to the relevant provisions of the concerned SRO. In view of the above matter, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: ...... judgment with reference to the relevant provisions of the concerned SRO. In view of the above matter, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: | Hits: 140
Government of Bangladesh and others Vs. Md. Salim Reza, 2003, 22 CLC (AD)
....and other benefits to the employees including the respondent. In that view of the matter, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: ......and other benefits to the employees including the respondent. In that view of the matter, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: ......e employees including the respondent. In that view of the matter, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: ......and other benefits to the employees including the respondent. In that view of the matter, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: ..Category: Employment/Service Law | Date: | Hits: 155
....that the Income Tax clearance certificate was procured on 24.12.1970 which became ineffective as it was not possible for getting the kabala deed executed and registered within the life time of income tax clearance certificate due to liberation war. Thereafter the defendants requested the present pla......he suit land in favour of appellants through court.
The office is directed to send down the lower Court’s record at once.
Md. Rais Uddin J. - I agree.
Ed.
This Case is also Reported in:
......
The office is directed to send down the lower Court’s record at once.
Md. Rais Uddin J. - I agree.
Ed.
This Case is also Reported in:
......he suit land in favour of appellants through court.
The office is directed to send down the lower Court’s record at once.
Md. Rais Uddin J. - I agree.
Ed.
This Case is also Reported in:
..
Category: Property Law | Date: | Hits: 113
S. M. Basiruddin Vs. Zahurul Islam ChowÂdhury and another, 1982, 11 CLC (AD)
....e appeal is allowed with cost, the orders allowing preÂemption are set aside and the application for pre-emption is dismissed. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 230. ......e appeal is allowed with cost, the orders allowing preÂemption are set aside and the application for pre-emption is dismissed. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 230. ...... cost, the orders allowing preÂemption are set aside and the application for pre-emption is dismissed. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 230. ......he rights and obligations of each tenant and landlord in respect of— (i) the use by tenants, of water for agriÂcultural purposes, whether obtained from a river, jhil, tank or well, or any other source of supply, and (ii) the repair and maintenance of appliÂances for securing a supply of wa..Category: Property Law | Date: | Hits: 85
Santosh Kumar Paul Vs. Nuruddin Ansari, 1993, 22 CLC (HCD)
....Rs. 901.00 as earnest money in part payment. The plaintiff‑appellant promised to execute and register the Kabala deed in favour of the defendant on the basis of the agreement after obtaining income tax clearance certificate and necessary permission from the competent authority. But as civil distur......ate Court is set aside and that of the trial Court is upheld in part with the above term. Let the records be sent down expeditiously. Ed. This Case is also Reported in: 47 DLR (HCD) (1995) 70.......upheld in part with the above term. Let the records be sent down expeditiously. Ed. This Case is also Reported in: 47 DLR (HCD) (1995) 70.......ate Court is set aside and that of the trial Court is upheld in part with the above term. Let the records be sent down expeditiously. Ed. This Case is also Reported in: 47 DLR (HCD) (1995) 70...Category: Procedural Law | Date: | Hits: 129
Lt. Cdr (Retd) AHM Mahmud Vs. Masud Ahmed, 2010, 39 CLC (HCD)
.... the petitioner within 3(three) months from receipt of a copy of this judgment. Let a copy of this judgment be communicated at once. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 149. ......n the contrary, they bore bad animus against the petitioner which is evident from the fact that the cost of the machinery which had allegedly been illegally ordered and obtained in the year, 1988 was deducted from the payment due to the petitioners. The petitioner also points out that it is apparent......h Vs. Shamsuddin Ahmed, 1 ADC (2004) 144; AIR 1984 (SC) 1826; AIR 1970 (SC)1767. Lawyers Involved: Lt. Cdr. (Retd.) AHM Mahmud (In person)—For the Petitioner. AKM Nazrul Islam, Senior Advocate with JK Paul, Advocate—For the contemnors-respondents. Contempt Petition No. 61 of 2008. ...... the petitioner within 3(three) months from receipt of a copy of this judgment. Let a copy of this judgment be communicated at once. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 149. ..Category: Employment/Service Law | Date: | Hits: 156
American Life Insurance Company Vs. Dacca Poura Shaba and others, 1978, 7 CLC (AD)
....mmercial Area Circle No.13 of the Dacca Municipality at Rs. 4,26,200/- under the East Pakistan Municipal Taxation Rules, 1960 for the year 1970-71 and on the basis of the valuation assessed quarterly tax at Rs.12,786/- for the year 1970-71 with effect from 1.10.70. The tax levied included—(1) hold......s to costs. Order of the Court. In accordance with the view of the maÂjority, we allow this appeal without any order as to costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 276.......he Court. In accordance with the view of the maÂjority, we allow this appeal without any order as to costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 276.......s to costs. Order of the Court. In accordance with the view of the maÂjority, we allow this appeal without any order as to costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 276...Category: Fiscal/Taxation Law | Date: | Hits: 156
Rowshena Jahan Vs. State and another, 2010, 39 CLC (HCD)
....rned Court shall proceed with the case in accordance with law. Send a copy of the judgment and order to the Court below immediately. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 90. ......rned Court shall proceed with the case in accordance with law. Send a copy of the judgment and order to the Court below immediately. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 90. ......ision (Criminal Miscellaneous Jurisdiction) Present: Khandaker Musa Khaled J Md. Mizanur Rahman Bhuiyan J Rowshena Jahan………………………………….Petitioner Vs. State and another……………………………….Opposite-Parties Judgment September 30, 2...... Anti-Corruption Commission found wealth statement of both the accused persons incorÂrect. Rather the accused persons were found to be in possession of the properties disproportionate to their legal source of income. Accordingly, Mr. Md. Nuruzzaman, Assistant Director, Anti-Corruption Commission lo..Category: Criminal Law | Date: | Hits: 100
....the dismissal order has been passed without any lawful authority and is of no legal effect. However, there will be no order as to costs.
Ed.
This Case is also Reported in: 31 DLR (AD) (1979) 256.......the dismissal order has been passed without any lawful authority and is of no legal effect. However, there will be no order as to costs.
Ed.
This Case is also Reported in: 31 DLR (AD) (1979) 256.......een passed without any lawful authority and is of no legal effect. However, there will be no order as to costs.
Ed.
This Case is also Reported in: 31 DLR (AD) (1979) 256.......gainst the appellant by it. The Board/acting under P.O. 67 of 1972 (Government of Bangladesh (Services) Screening Orders, 1972) initiated the investiÂgation as if received certain information from a source and thereafter initiated the proceeÂding. A proceeding initiated under P.O. 67 of 1972 canno..
Category: Employment/Service Law | Date: | Hits: 107
Kartick Chandra Mandal & others Vs. State, 2010, 39 CLC (HCD)
....e bail in terms of their respective bail granting order. The Adalat is directed to proceed as per law. Communicate the order at once. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 190. ......e bail in terms of their respective bail granting order. The Adalat is directed to proceed as per law. Communicate the order at once. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 190. ......me Court High Court Division (Criminal) Present: Salma Masud Chowdhury J Md. Rezaul Hasan J Kartick Chandra Mandal & others............................Petitioner Vs. The State.....................Opposite party Judgment October 6, 2010. Result: The rule is dis......order situation has improved the informant claimed back his money from the accused, who had then arranged to arrest him by police and subsequently he came to know that the accused Kartick Mandal is a source (informant) of police; that the law and order situation being improved, the informant has lod..Category: Criminal Law | Date: | Hits: 143
Mofazzal Hossain Chowdhury Maya Vs. The State, 2010, 39 CLC (HCD)
....der passed for confiscation of the property of the appellant is also set aside. Let the appellant be discharged from his bail bond. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 156.......der passed for confiscation of the property of the appellant is also set aside. Let the appellant be discharged from his bail bond. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 156.......ant is also set aside. Let the appellant be discharged from his bail bond. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 156.......e 15 (gha) of Jaruri Khamata Bidhimala, 2007. 3. The prosecution case, in brief, is that appellant, his wife, sons and daughters are in possession of the properties disproportionate to their known sources of income. Accordingly, on 18.2.2007 notice was issued upon the convict-appellant requiring ..Category: Criminal Law | Date: | Hits: 133
Raju Bala Kuri and others Vs. Narayan Chandra Kuri, 2009, 38 CLC (HCD)
.... held that the plaintiff could not prove that the defendant is on permissive possession of the plaintiffs in the suit land and that the defendants opened Khatian in his name and also paying municipal tax by opening separate holding in his name and that the defendant also got electric connection in t......osts and the order of stay granted at the time of issuance of the rule is hereby vacated. Send down the L.C. Records immediately. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 126. ......arayan Chandra Kuri.............................Opposite party Judgment November 11, 2009. Result: The rule is discharged. Cases Referred to- Hara Kumar Kapali alias Bepari Vs. Sreemati Sundari Kapali and others, 42 DLR (AD) at page 59. Lawyers Involved: No one appears - For ......osts and the order of stay granted at the time of issuance of the rule is hereby vacated. Send down the L.C. Records immediately. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 126. ..Category: Civil Law | Date: | Hits: 103
Shahidul Alam VS. Government of Bangladesh and others, 1994, 23 CLC (HCD)
....ey General prays for stay operation of the above order so as to enable them to move before the Appellate Division. The prayer is refused. Ed. This case is also Reported in: 47 DLR (AD) (1995) 15.......ey General prays for stay operation of the above order so as to enable them to move before the Appellate Division. The prayer is refused. Ed. This case is also Reported in: 47 DLR (AD) (1995) 15.......d Asaduzzaman J Shahidul Alam………………………………………………..Petitioner VS. Government of Bangladesh, represented by the Secretary, Ministry of Home Affairs, Secretariat, Dhaka and others………………………Respondents Judgment November 30, 1994. Resu......for three years. As such, this allegation is also uncalled for and illegal. The learned Counsel further submits that the rest of the allegation including the allegation of expense is beyond the known source of income as made in the ground (Annexure‑E) is also vague inasmuch as only the expenses ha..Category: Criminal Law | Date: | Hits: 200
....ot be continued further after three years and the Income Tax Officer will be bound to treat such deduction as profits or gain of the assessee after the end of three years period and assess the income tax after adding those as profit.
11. In the instant case it appears that the Deputy Commissioner......ioner of Taxes.
Send a copy with the seal of the Court to the Appellate Tribunal, Chittagong.
There will be no order as to costs.
Ed.
This case is also Reported in: 47 DLR (HCD) (1995) 6.
......Court to the Appellate Tribunal, Chittagong.
There will be no order as to costs.
Ed.
This case is also Reported in: 47 DLR (HCD) (1995) 6.
......sed unit of Bangladesh Sugar and Food Industries Corporation. It carries on business in both imported and locally purchased goods, commission agents and also cams income from house property and other sources. It submitted on 27.12.76 a return of income for the assessment year 1976‑77 on the basis ..
Category: Fiscal/Taxation Law | Date: | Hits: 188
American Bureau of Shipping Vs. Commissioner of Taxes (South) Zone, Chittagong, 1994, 23 CLC (HCD)
....Joint Commissioner of Taxes, Chittagong in Income Tax Appeal No. 151/Coy‑II/86‑87 allowing the appeal. 2. The Deputy Commissioner of Taxes disallowed expenses incurred by the applicant outside taxable territories for conducting their business in Bangladesh by artificially linking the expenses......and vocation in respect of profit or gains of any business profession or vocation carried on by him (2) such profits or gains shall be computed after making the allowances or deduction that are to be deducted under section 10 clause (XVI) mentioned in details. For our purpose the provision of clause......ons namely, Application Nos. 80, 81 and 82 of 1992. There shall be no order as to costs. Ed. This Case is also Reported in: 47 DLR (HCD) (1995) 1. ......r 25th March, 1971 on and from 26th March, 1971. 14. Section 4 of the original Act provided that total income of any previous year of any person includes all income profits and gains from whatever sources derived which are received or are deemed to be received in the taxable territories in such y..Category: Fiscal/Taxation Law | Date: | Hits: 159
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