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Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....sistant Attorney General Mr. Saikat Basu further argued that the provision of section 28(3) of the Income Tax Ordinance 1984 is not applicable in the case of the Assessee-applicant, since it is not a bank rather a financial institution and therefore the Assessee-applicant is not entitled to the bene......t, both these Income Tax Reference Applications are allowed. 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: 17 Sep, 2014 | Hits: 0
....the immediate preceding assessment year and--
(a) does not have any income which is exempted from tax; or
(b) does not have receipt of Gift; or
(c) does not have loan other than from a bank or financial institution; or
(d)sum of accretion of net wealth and shown expenditure is co......uch fact of non-selection by the National Board of Revenue, the Additional Commissioner of Taxes, Large Taxpayer Unit, Dhaka, served notice upon the Assessee-applicant directing, to submit papers and documents supporting the said return, which implies as reopening of the deemed finalized assessment ..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....rar, 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:
......the applicant regarding taking loan and repayment of the same?”
9. The assessee submitted a supplementary affidavit annexing photo-stat copy of the original assessment order and some other documents.
10. The department-respo..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....The Registrar, 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.
This case is also Reported in:
......the applicant regarding taking loan and repayment of the same?”
9. The assessee submitted a supplementary affidavit annexing photo-stat copy of the original assessment order and some other documents.
10. The department-respondent opposed the reference application by filing an affidav..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh, 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: ......the applicant regarding taking loan and repayment of the same?” 9. The assessee submitted a supplementary affidavit annexing photo-stat copy of the original assessment order and some other documents. 10. The department-respondent opposed the reference application by filing an affidav..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt Attorney General Mr. Saikat Basu finally argued that the provision for bad debt is not an expenditure although the Assessee-applicant is to abide by the Circular as has been made by the Bangladesh bank. But in the instant cases the provision for bad debt cannot be treated as allowable expenditure......t in respect of income year, certified by a chartered accountant, along with the income tax return for that particular assessment year. Admittedly, the Assessee-applicant has submitted those required documents along with its return for the assessment year 2006-2007 and 2007-2008. But the DCT concern..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....10) The DCT concern having been failed into an error raised an allegation in the notice under section 93 of the Income Tax Ordinance 1984 that the Assessee-writ-petitioner failed to disclose the bank loan amount of Tk. 2,85,59,317.00 which not been chargeable to tax does not come under the purv......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Hosaf International 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: ...... writing the assessment order in his personal time after the conclusion of hearing of the income tax case. In the instant case since the DCT concern has felt that the Assessee-applicant has not filed documents regarding his receipt of commission and deduction of Advance Income Tax (AIT), the DCT con..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....on of total income of the applicant-company”. Facts of the Assessee-Applicant: 2. It has been asserted in the Income Tax Reference Application that the Assessee-applicant company is a bank, having its Head Office at Pakistan, is operating business in Bangladesh and a regular income t......sment year 2008-2009 of the Assessee-applicant company bank. 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: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......ound to observation the same...... (20) Section 83 The DCT concerned upon serving a notice under section 79 of the Income Tax Ordinance 1984, directing the assessee to submit all papers and documents in support of the accounts and upon serving notice under section 83(1) of the Ordinance, d..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......awal of resignation. By the letters dated 30-4-2008 and 9-5-2008 respectively the Ministry of Education and the Directorate of the Secondary and Higher Education, Dhaka sought production of necessary documents in order to take decision on the issue of respondent No.1. By a letter dated 13-5-2008, re..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....the immediate preceding assessment year and-- (a) does not have any income which is exempted from tax; or (b) does not have receipt of Gift; or (c) does not have loan other than from a bank or financial institution; or (d)sum of accretion of net wealth and shown expenditure is co......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
.... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
......
Plaintiffs being illegal occupant, the suit should be dismissed with cost;
4. In the suit, plaintiff examined 4 witnesses and defendant examined 1 witness, beside plaintiff exhibited some documents.
5. Learned Judge of the trial court decreed the suit. Learned Judge of the appellate..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....answered 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: ......eturn for the assessment year 2001-2002, disclosing a net loss of Tk. 17,32,951.00 and also submitted its audited account certified by the Chartered Accountant along with all the necessary papers and documents, supporting the audited account and pursuant to the notice served under section 79 and 83(..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....the immediate preceding assessment year and-- (a) does not have any income which is exempted from tax; or (b) does not have receipt of Gift; or (c) does not have loan other than from a bank or financial institution; or (d)sum of accretion of net wealth and shown expenditure is co......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......d. (3) No allowance under this paragraph shall be made unless— (a) at the time of filing a return of total income such particulars as may be prescribed and such further information or documents as the Deputy Commissioner of Taxes may require, are furnished; and (b)such bui..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ceeding under section 83A(5) & 93 of the Income Tax Ordinance 1984. 2. In the circumstances and on the facts, whether the Taxes Appellate Tribunal, was justified maintaining the deciding the bank transactions of the applicant as “concealment of income” under the requirement of s......0.2.2011 the Director General, Central Intelligence Cell (CIC) Dhaka, Mr. Sarwar Hossain Chowdhury asked the Assessee-applicant to come to his office with his wife for verification of some papers and documents submitted by them to the Taxes Department pursuant to which the Assessee-applicant went th..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)
....cted at the payment stage by the deducting authority. In practice the consumer does not pay the gas bill directly to the gas company rather the bill served by the gas company is collected through the banking channel, which has not been denied by the taxes department that the consumer pays the bill t......at their end, supplied by the Assessee-writ petitioner. 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: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ......n Directorate, Dhaka in the daily newspaper known as “Janakanta” dated 31.01.2012 .The petitioner’s made application pursuant to the said advertisement and supplied all the relevant documents including a handicraft certificate for his physical disability as contained in the aforeme..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......500 metric tons of "white peas 1991 crops" from china at US $ 210 C & F value per metric ton. On arrival of the goods at the port the respondent submitted Bill of Entry and other import documents to the Customs Authority for assessment of duty at 15% ad velorem and for release part of ..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
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