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.... Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......ent
Questions formulated for determination:
Whether on the facts and in the circumstances of the case the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legally justified in passing order maintaining the appeal order of the Appellate Joint Commissioner of Taxes who passed order in ......he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....aque Azad, J: I agree. Ed. This Case is also Reported in: ......uestion 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: ......s the fact that income of a person to be exempted under the provisions of paragraphs 1 and 2 of Part-A of the Sixth Schedule must be expended for charitable purposes, and on that ground upholding the order of the DCT. As in the Income Tax Reference Application No. 279 of 2003 in respect of......uestion 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 Dec, 2014 | Hits: 0
....Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......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:
......Income Tax (AIT) was not deducted, with the income, under the provision of section 30(aa) of the Income Tax Ordinance 1984.
3. Being aggrieved with and highly dissatisfied by the said assessment order, the Assessee-applicant preferred appeal before the First Appellate Authority, being আয়......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:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....e Azad J: I agree.
Ed.
This Case is also Reported in:
......ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......ellate authorities. In the instant case, while the first appellate authority was considering the question as to the entitlement of the Assessee-applicant for distribution of free sample, rejected the order passed by the DCT concern to allow a portion of the same expenditure under the provision of ru......ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....(HCD) (2015) 73 ......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......dy decided the first and second category, we think it would be easier to appreciate the issue involved in third category of writ petitions. For the proper analysis let us first reproduce the impugned order from one of the petitions. In Writ Petition No.3606 of 2010. Annexure-'D' is the......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......9. Accordingly the application praying for review is allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......livered by this court in Income Tax Reference Application No. 294 of 2011 drawn the attention of this court that the question No. 2 as was formulated was directed to the legality and propriety of the order passed by the Taxes Appellate Tribunal under section 159(2)/2(45)(II)/30(3)/29(1)/Part-B of th......9. Accordingly the application praying for review is allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....on 129 of the Contract Act, 1872 defines continuing guarantee as a "guarantee which extends to the series of transactions". Section 133 of the same Act also provides that"any variance made without the surety's consent, in the terms of the contract between the principal debtor......eal (FMA), the plaintiff as appellant has challenged the judgment and order dated 28-3-2012 passed by the learned Joint District Judge, la Court, Chandpur in Title Suit No. 20 of 2012 by which the ad-interim order of injunction passed on 8-3-2012 has been vacated.
3. Be it stated that during pe......Delay of 20 days in filing the instant First Miscellaneous Appeal is condoned.
2. In the instant First Miscellaneous Appeal (FMA), the plaintiff as appellant has challenged the judgment and order dated 28-3-2012 passed by the learned Joint District Judge, la Court, Chandpur in Title Suit N......oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
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Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
.... Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 2014. Result: The Rule is made absolute. Case Referred to- Salauddin Vs. MA Hai 63 DLR (AD) 138; Burmah Eastern Ltd V......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. ....... Civil Revision No. 3128 of 2012. Judgment Md. Khurshid Alain Sarkar J.— This Rule was issued calling upon the opposite parties to show cause as to why the impugned judgment and order dated 23-7-.2012 passed by the learned Joint District Judge, 3 Court, Dhaka in Title Suit No.2......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. ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....diction)
Present:
Md. Ashfaqul Islam J
Md. Nazrul Islam Talukder J
Mostafa Kamal Sazu and others................Petitioners
Vs.
Secretary, Ministry of Finance, Bangladesh Secretariat, and others....... Respondents
Judgment
December 8, 2014
Result:
......s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......tition and (Annexure-K) to the supplementary affidavit issued by Respondent No. 6 refusing to issue 'Reference License' in favour of the petitioners purporting to bypass the judgment and order passed by the High Court Division in Writ Petition No. 11371 of 2013 should not be held as ill......s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
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Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ......ocates—For the Defendant-Opposite Parties. Civil Revision No. 150 of 2011. Judgment Sharif Uddin Chaklader J.- This rule, at the instance of Sonali Bank Limited, directed against order dated 3-11-2010 passed by the learned Joint District Judge, and Judge, Artha Rin Adalat 1st Co...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....hy;desh Telecommunication Company Limited (BTCL) and others..............Respondents
Judgment
December 4, 2014.
Result:
The Rule issued in Contempt Petition No. 2 of 2014 is made absolute-in-part.
The Suo moto Rule No. 2 of 2014 is discharged.
Constitution of Bangl......for further period of 1(one) month.
The execution of the sentence will be processed through the learned Registrar of this Court and, for that purpose, he is directed to take the convict into his interim custody and to take such decision as he may deem fit, by ordering interim detention or custo......officials of BTCL, alleging, amongst other that, this contempt petition is directed against the contemner-opposite parties, for committing contempt of this Court, by not obeying this Court's order dated 23nd of July, 2013 as regards admitting a new Bank Guarantee and adjust with the previou......her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
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Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
..... Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......ment and 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) 130 ......r Ullah J.— This criminal appeal, under section 10 of the Criminal Law Amendment Act, 1958 at the instance of the convict appellant Md. A Kader Zilani has been directed against the judgment and order dated 27-11-2008- passed by the Special Judge (District Judge), Jessore in Special Case No.6 o......ment and 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) 130 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....……….Accused-Petitioner Vs. State and another………….........Opposite Parties Judgment December 2, 2014 Result: The rule is made absolute. Negotiable Instruments Act (XXVI of 1881); Section 118 Holder in Due Course ......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......sh; This Rule under section 439 read with section 435 of the Code of Criminal Procedure (in short, the Code) was issued calling upon the opposite parties to show cause as to why the judgment and order dated 22-4-2013 passed by the learned Metropolitan Additional Sessions Judge, Court No. 3, Dha......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....oried Building, Segun Bagicha, Dhaka…………………………………Applicant
Vs.
Arif Knit Spin Limited, 70, B. B. Road, Narayangonj……………….....Respondent
Judgment
......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:
...... 2004.
Judgment
Zinat Ara J.— This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) arises out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (shortly stat......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: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....nt: Zinat Ara J Md. Habibul Gani J The Commissioner of Taxes Taxes Zone-1, 2nd 12-Storied Building, Segun Bagicha, Dhaka.....Applicant Vs. Arif Knit Spin Limited, 70, B. B. Road, Narayangonj……………Respondent Judgment December 1, 201......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: ......605 of 2004. Judgment Zinat Ara J.- This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) arises out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (shortly stat......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: ..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
....in the circumstances of the case, in the absence of any specific instances of any of the items of cost of production having been found unverifiable the Deputy Commissioner of Taxes could reject the Trading result of the assessee and resort to estimating gross profit by applying a flat rate and wheth...... 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:
......
Judgment
Zinat Ara J.— This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 21.06.2004 passed by the Taxes Appellate Tribunal, Chittagong Bench, Chittagong (shortly...... 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:
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Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....dgment November 30, 2014 Result: The question formulated for determination answered in the affirmative in favour of the department-respondent. Cases Referred to- Eskayef Bangladesh Limited vs. the Commissioner of Taxes, 58 DLR 531;Friends Corporation Vs. the Commissioner of ......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: ......of 2004. Judgment Zinat Ara J.- This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 21.06.2004 passed by the Taxes Appellate Tribunal, Chittagong Bench, Chittagong (shortly......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: ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
.... (Civil) Present: Md. Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J Government of Bangladesh and others………..Appellants (In all the appeals) Vs. Md. Mojibul ......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. ......l Petition Nos. 423 of 2012, 2563 of 2012 and Civil Petition Nos.2237 of 2011,2421 of 2013, Civil Petition Nos. 229-31,424 of 2012 and Civil Petition Nos. 1495-96 of 2010. (From the judgment and order dated the 9th day of December, 2010 passed by the High Court Division in Writ Petition No.7120......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. ..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
.... 2-5. Writ Petition No. 10746 of 2013 Judgment Moyeenul Islam Chowdhury J.— On an application under Article 102 of the Constitution of the People's Republic of Bangladesh, a Rule Nisi was issued calling upon the respondents to show cause as to why they should not b......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ...... violative of the Privatization Commission (Officers and Employees) Service Regulations, 2002 should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to this Court may seem fit and proper. 2. The case of the petitioners......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
...........Respondents Judgment November 20, 2014 Result: The appeal is dismissed. The oral and extraneous evidence contradicting the contents of a written instrument is not admissible.......(15) Lawyers Involved: Shameem Khaled Ahmed, Advocate, instructed by Md Z......ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ......te, instructed by, Md. Nawab Ali Advocate-on-Record—For the Respondent No.1. None Represented—Respondent No. 2 & 3. Civil Appeal No. 178 of 2004. (From the judgment and order dated 15th of June, 2002 passed by the High Court Division in Civil Revision No.5450 of 1998).......ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
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