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Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....l 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 prevailing provi......spondent (In both the applications) Judgment May 12, 2014 Result: The question (vi) formulated for determination answered in the affirmative in favour of the department-respondent and against the assessee-applicant. No answer to other questions. The Income Tax Ordinance...... 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: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....eply supporting the common order of the Tribunal. 10. It has been stated that the Tribunal was legally justified in mostly rejecting the appeals holding that the income from interests of savings bank accounts, fixed deposits, debentures and Protirakshya Sanchaya Patras (PSPs) are liable to be t....... 255 of 2004 With Income Tax Reference Application No. 256 of 2004 Judgment Zinat Ara J.- Similar questions have been raised in Income Tax Reference Applications No. 255 of 2004 and 256 of 2004 and the parties to the income tax reference applications (hereinafter referred to as......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: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
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 ...... High Court Division (Civil Appellate Jurisdiction) Present: Farid Ahmed J Md. Khasruzzaman J Khan Mohammad Ameer.......................Appellant Vs. Atiqur Rahman and others ...............Respondents Judgment April 30, 2014 Result: The appeal......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 ..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. ...... (Criminal) Present: Md.Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J AHM Shamsuddin Chowdhury J Parul Nath and others...............................Petitioners Vs. State ….........................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. ..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... is relating to the assessment year 1998-1999. 2. The assessee-applicant Pubali Bank Limited (hereinafter referred to as the assessee) is the Banking Company dealing with all types of commercial banking services. The assessee has been employing regular method of accounting for its business duly......;Respondent Judgment April 27, 2014 Result: The questions formulated for determination answered in the negative in favour of the assessee-applicant. Cases Referred to- Standard Chartered Grindlays Bank Vs. the Commissioner of Taxes, in Income Tax Reference Application N......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: ..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6
Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)
....duct on the part of the Arbitrators. Award amount is very much in consonance with the clause 11 of the agreement. 13. The appellants as requirement of section 33 of the Arbitration Act furnished bank guarantee as security for award money for a limited period and the bank guarantee was extended ......D) (2014)246. ......e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246. ..Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10
Amirul Islam (Md.) Vs. Commissioner of Customs Chittagong and others, 2014, 43 CLC (HCD)
....ty Assessment (Determination of Value of Import Goods) Rules, 2000 following the judgment and order dated 19-11-2012 passed by the High Court Division in Writ Petition No.59 of 2012 and to return the bank Guarantee submitted by the petitioner in connection with releasing the goods forthwith. ......Ashfaqul Islam J Md. Ashraful Kamal J Amirul Islam (Md.)……………………….Petitioner Vs. Commissioner of Customs Chittagong and others.......Respondents Judgment March 5, 2014. Result: The rule is dispose...... order positively. In the result, the rule is disposed of with direction as made above. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 94 ..Category: Fiscal/Taxation Law | Date: 5 Mar, 2014 | Hits: 8
Hafiz Ahmed Mazumder Vs. Pubali Bank Limited, 2014, 43 CLC (HCD)
....oners are share-holders in respondent No. 1 Company; that the Respondent No. 1 is a public company limited by shares incorporated under the Companies Act, 1913; it carries on business as a commercial bank through its branches located all over Bangladesh it's shares are listed and publicly traded......e Referred To- Md. Mazakat Harun & Ors. Vs. Export Import Bank of Bangladesh Ltd. 32 BLD (AD) (2012) 115. Lawyers Involved: Sheikh Fazle Noor Taposh with Md. Mehedi Hasan Chowdhury and AKM Rabiul Hassan with Md. Selim Jahangif, Advocates—For the Petitioners. Aktar Imam,......me of admission of this petition is hereby vacated. The parties will bear their respective cost. This Case is also Reported in: 66 DLR (HCD) (2014) 234 ..Category: Banking Law, Corporate Law | Date: 25 Feb, 2014 | Hits: 9
Moklesur Rahman (Md.) and another Vs. Government of Bangladesh and others, 2014, CLC (AD)
....hereinbefore. The Artha Rin execution case in question (No.560 of 2004) shall stand satisfied accordingly. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 207. ......ourt Appellate Division (Civil) Present: Md. Muzammel Hossain CJ Md. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J Moklesur Rahman (Md.) and another....................Petitioners Vs. Government of Bangladesh and others.........hereinbefore. The Artha Rin execution case in question (No.560 of 2004) shall stand satisfied accordingly. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 207. ..Category: Others | Date: 24 Feb, 2014 | Hits: 15
....me at that time and that is how he came to know about the FIR.
8. The bail petitioner, through his bail application, admitted that he does indeed have the FIR stated Pound Sterling in a Guernsey bank.
9. It has also been stated in the bail petition that he disclosed this fact to the t......Criminal)
Present:
Md. Muzammel Hossain CJ
Surendra Kumar Sinha J
Md. Abdul Wahhab Miah J
Hasan Foez Siddique J
AHM Shamsuddin Choudhury J
Durnity Daman Commission and another………………Petitioner
Vs.
Dr. Khandaker Mo......e High Court Division.
The petition for Leave to Appeal is disposed of with the above observations and guidelines.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 92.
..
Category: Anti-Corruption Laws, Criminal Law, Procedural Law | Date: 24 Feb, 2014 | Hits: 52
BOC Bangladesh Ltd Vs. National Board of Revenue and others, 2014, 43 CLC (AD)
....t and directed the writ-petitioner to deposit the VAT as per the demand within one month from the date of receipt of the order, in default, the writ-respondents would be at liberty to encash the bank guarantee. 7. Feeling aggrieved by and dissatisfied with judgment and order passed by...... Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Anwarul Haque J BOC Bangladesh Ltd................................Appellant Vs. National Board of Revenue and others..........Respondents Judgment February 19, 2014 Result: The appeal is......y the High Court Division is set aside. Accordingly, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 372 ..Category: Fiscal/Taxation Law | Date: 19 Feb, 2014 | Hits: 5
.... can protect his right and title in that property by filing proper suit in a proper forum."
The petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 213.
......Present:
Md. Muzammel Hossain CJ
Md. Abdul Wahhab Miah J
Hasan Foez Siddique J
AHM Shamsuddin Chowdhury J
Gias Uddin Chowdhury (Md.) and others........................Petitioners
Vs.
Bangladesh, represented by the...... can protect his right and title in that property by filing proper suit in a proper forum."
The petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 213.
..
Category: Civil Law, Others | Date: 17 Feb, 2014 | Hits: 9
Loreeto Vs. Nasreen Sobhan and another, 2014, 43 CLC (AD)
....he decree are hereby expunged. The appeal is disposed of with the above expunction without, however, any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 111. ......Sinha J Md. Abdul Wahhab Miah J Syed Mahmud Hossain J Md. Imman Ali J Loreeto……………........................Appellant Vs. Nasreen Sobhan and another...... ......Respondents Vs. Judgment ......he decree are hereby expunged. The appeal is disposed of with the above expunction without, however, any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 111. ..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 14
Selim Hossain (Md.) Vs. Shahabuddin Ahmed and others, 2014, 43 CLC (AD)
....t-petitioner without creating any hindrance or obstacle and the executing Court shall pass necessary order in that respect. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 115. ......e J AHM Shamsuddin Choudhury J Selim Hossain (Md.)...………………..............Petitioner Vs. Shahabuddin Ahmed and others .............Respondents Judgment &nb......t-petitioner without creating any hindrance or obstacle and the executing Court shall pass necessary order in that respect. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 115. ..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 6
Md. Shafayet Hossain Rana Vs. State and Md. Syed Rejaul Karim Salim, 2014, 43 CLC (HCD)
....11.2.2008 for an amount of taka twenty lac (20,00,000/-) only to be drawn on his account No.1503100286445001maintained with BRAC Bank Ltd. The petitioner placed the cheques for encashment through his bank H.S.B.C. Bank Ltd. but both the cheques were dishonoured on15.07.2008 with remark “insuff...... late Md. Motiur Rahman, Sabbir Tower (5th Floor), 3/4, Purana Paltan, Police Station-Paltan,District-Dhaka…………..Petitioner (In both the revisions) Vs. The State and Md. Syed Rejaul Karim Salim,son of late Abdur Rauf and the Managing Director, Gomati Housing Ltd......dispose of the same expeditiously. Send down the lower Courts’ records and communicate the judgment. Muhammad Abdul Hafiz J.- I agree. Ed. This Case is also Reported in: ..Category: Civil Law | Date: 21 Jan, 2014 | Hits: 111
BRAC Bank Ltd Vs. Multimode Ltd, 2013, 42 CLC (HCD)
.... Union, a USA based internationally reputed money transferring company from one country to another. Defendant was intended to participate in money transfer business with Western Union but a scheduled bank does not have sufficient manpower and logistic and technical software support required for exec......ul Islam, 49 DLR (AD) 177 Mozibar Rahman Vs. The Chairman, Dhaka Improvement Trust DIT Building, Dhaka, 41 DLR (AD) 131 D Wren International Ltd. Vs. Engineers India Ltd., AIR 1996 Calcutta 424 Desai and Co. Vs. Hindustan Petroleum Corporation Limited, AIR 1987 (Guj) 19 Jamuna Oil Company Limited Vs......e result, this appeal is dismissed. No costs. Connected Civil Rule No. 395(f) of 2012 is accordingly discharged. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 48 ..Category: Contract Law | Date: 12 Dec, 2013 | Hits: 0
Sheikh Md. Rafiqul Islam (Babul) Vs. Manager, Uttara Bank Limited and others, 2013, 42 CLC (HCD)
....s set-aside. The trial Court is directed to proceed with the suit immediately in accordance with law. Communicate at once. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 131. ......iginal Jurisdiction) Present: Md. Ashfaqul Islam J Md. Ashraful Kamal J Sheikh Md. Rafiqul Islam (Babul)....................Petitioner Vs. Manager, Uttara Bank Limited and others..........Respondents Judgment November 20, 2013 Result: The Rule is m......s set-aside. The trial Court is directed to proceed with the suit immediately in accordance with law. Communicate at once. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 131. ..Category: Administrative Law, Banking Law | Date: 20 Nov, 2013 | Hits: 6
Abdul Momen Bhuiyan and others Vs. District Judge, Dhaka and others, 2013, 42 CLC (AD)
....he auction sale shall be deemed to have become absolute. The impugned judgment delivered by the High Court Division is set-aside. Ed. This Case is also Reported in: 19 BLC (AD) (2013) 98. ...... ......he auction sale shall be deemed to have become absolute. The impugned judgment delivered by the High Court Division is set-aside. Ed. This Case is also Reported in: 19 BLC (AD) (2013) 98. ..Category: Civil Law | Date: 17 Nov, 2013 | Hits: 17
AKM Mosharraf Hossain Vs. State & another, 2013, 41 CLC (HCD)
....realise the fine in accordance with law. Let a copy of this judgment along with LCR be sent to the concerned Court at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 564 ......- Hasanuddin Sarker Vs. State, 34 DLR 287; Kazi Ahammad Bazlul Karim Vs. State, 11 BLC 60; Abdul Bari Vs. State, 3 BLC 474; Habibur Rahman Mollah Vs. State, 61 DLR. Lawyers Involved: Khandhar Mahbub Hossain with Md. Shah Alam, Advocates—For the Appellant. Md. Abdul Hai, DAG......realise the fine in accordance with law. Let a copy of this judgment along with LCR be sent to the concerned Court at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 564 ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Oct, 2013 | Hits: 3
SM Redwan Vs. Md. Rezaul Islam and others, 2013, 42 CLC (AD)
.... both the cases) Judgment October 9, 2013. Result: Both the appeals are allowed. Payment stopped by the drawer Since the cheques were returned by bank with the endorsement "payment stopped by the drawer" it is to be presumed t......Abdul Wahhab Miah J Hasan Foez Siddique J SM Redwan………………...............Appellant (In Criminal Appeal No.30 of 2004) Vs. Md. Rezaul Islam and others........…Respondent (In both the cases) Judgment Octob......he High Court Division are hereby set-aside. The concerned Courts are directed to proceed with the cases in accordance with law. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 169. ..Category: Criminal Law, Others | Date: 9 Oct, 2013 | Hits: 12
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