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T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-1, Chittagong, 2014, 43 CLC (HCD)

....vs. The Commissioner of Taxes, 53 DLR 209; Mark Builders Ltd. vs. The Commissioner of Taxes, 59 DLR 463; Eastern Hardware Store Ltd. vs. The Commissioner of Taxes, 54 DLR (2002) 125; Godrej Sara Lee (Bangladesh) Pvt. Ltd. vs. The Commissioner of Taxes (Income Tax Reference Application 353 and 3..

Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1

Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)

....in Writ Petition No. 8886 of 2010 discharging the Rule. 2. The facts of the case, in brief, are that the petitioner, Chowdhury Mohidul Haque, is one of the Senior Executive Directors of the Bangladesh Bank. He was General Manager of Barisal Office of Bangladesh Bank during 2002-2004. Durin..

Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6

Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....sed the materials on record. Deliberation of the Court: 10. Admittedly, the Assessee-applicant is a public limited company engaged in lease finance business under the license granted by the Bangladesh Bank, pursuant to the provision of Financial Institution Act 1993. The Bangladesh Bank is..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

FAS Finance & Investment Ltd., Subastu Imam Square, 4th floor, 65 Gulshan Avenue, Gulshan, Dhaka Vs. The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka, 2014, 43 CLC (HCD)

....lowances of Tk. 8,92,68,259.00 as provisions for classified assets and diminution value of investment of share and Bonds and Tk. 6,39,51,758.00 for interest suspense account ignoring the circulars of Bangladesh Bank and method of books of accounts of the applicant. The Income Tax Ordinance, 198..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ference application are in the affirmative in favour of the department-respondent and against the assessee-applicant and no answer to question (3). No costs. The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman Vs. The Commissioner of Taxes, Large Tax-payers Unit (LTU), 2014, 43 CLC (HCD)

....ference application are in the affirmative in favour of the department-respondent and against the assessee-applicant and no answer to question (3). No costs. The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8

Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ference application are in the affirmative in favour of the department-respondent and against the assessee-applicant and no answer to question (3). No costs. The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17

Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....g of the factual aspect of these two Income Tax Reference Applications reveals that the Assessee-applicant is a public limited company engaged in leasing business under the licensed obtained from the Bangladesh Bank issued under the Financial Services Act 1993. The Assessee-applicant is a regular in..

Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0

Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)

....dan Law— Here in the instant case, Vendor is a Muslim and purchaser is a Hindu. By this time much water follows in the river Buriganga and by this time Pakistan was created and thereafter, Bangladesh got independence. State Acquisition and Tenancy Act along with Non-Agricultural Tenancy A..

Category: Property Law | Date: 15 Sep, 2014 | Hits: 8

Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)

....magination it cannot be said that a return filed under section 82BB (1) can be reopened under section 93 of the Ordinance……. (10) Cases Referred to- Abu Hena Mostafa Kamal Vs. Bangladesh, 63 DLR 334. Lawyers Involved: Mustafa Kamal Mansoor, Advocate-For the Petition..

Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9

Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....iction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh............................Assessee-Applicant. Vs. The Commissioner of Taxes, T..

Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0

Government of Bangladesh, represented by the Secretary, Ministry of Land and others Vs. Sharifun Nessa and others, 2014, 43 CLC (AD)

....e acquired land to the original owners at present market price……………..(20) Cases Referred to- Secretary, Ministry of LA and LR Vs. M/s. Commercial Trust of Bangladesh Ltd., (2005), II ADC 489; Al-haj Abul Basher Vs. Bangladesh 50 DLR (AD) 11. Lawyers ..

Category: Property Law | Date: 9 Sep, 2014 | Hits: 21

Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....ment. I.T. Reference Application No. 261 of 2013. Judgment AFM Abdur Rahman, J.— The Assessee-applicant, Bank Al-Falah Limited, originated in Pakistan and having a Branch in Bangladesh, filed the instant Income Tax Reference Application, under section 160(1) of the Income T..

Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0

Government of Bangladesh, represented by the Secretary, Ministry of Education and others Vs. SM Humayun Kabir and another, 2014, 43 CLC (AD)

....o Reported in: 66 DLR (AD) (2014) 279. ..

Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20

Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....t Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Dr. Poly Dam, wife of Prof. Dr. B.K. Dam, 129/3, Upashahar, Sapura, Rajshahi, Bangladesh………………………Assessee-Applicant..

Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1

Chowdhury Mia and oth¬ers Vs. Superintendent, Primary Teacher Institution and others, 2014, 43 CLC (HCD)

....endency of the pro­ceeding before the High Court Division…….(17) Cases Referred to- Belayet Hossain Vs. Nurul Alam, 42 DLR (AD) 20; Kaimuddin Shaikh alias Kaimu Shaikh Vs. Bangladesh, represented by the Deputy Commissioner, Rajshahi, 3 BLC 410; Jobayer Hossain Vs. Noor Ha..

Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6

Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....cumstances and on the facts whether the Taxes Appellate Tribunal was justified giving a decision regarding loan of the applicant. 2. The Assessee-applicant is an Advocate of the Supreme Court of Bangladesh and a individual income tax payee under the TIN. 073-107-5331/Circle-168 (previous-87), T..

Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0

Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

.... Vs. The Commissioner of Taxes in Income Tax Reference Application No. 313-314 of 2004; Global Insurance Co. Limited Vs. The Commissioner of Taxes in Income Tax Reference Application No. 202 of 2009; Bangladesh National Insurance Co. Limited Vs. The Commissioner of Taxes in Income Tax Reference Appl..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0

J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....Petition No. 1778 of 2007. Judgment A.F.M. Abdur Rahman J.— The writ petitioner obtained the instant rule Nisi on 25.03.2007, under the provision of Article 102 of the Constitution of Bangladesh to the following term; “Let a Rule Nisi issue calling the respondents Nos. 1 a..

Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0