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....t in the judgment passed in Income Tax Reference Application No. 294 of 2011 decided the question No. 2 in the following manner;
“The next question No. 2 is as follows;
Whether in the facts and on the circumstances of the case the tribunal under section 159(2)/2(45)(II)/30(3)/29(1)/p......ber 14, 2014
Result:
The application praying for review is allowed.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984);Section 2(45)
The Income Tax Rules, 1984; Rules 33 and 33A
Section 2(45) of the Income Tax Ordinance 1984 defines ‘Perquisite’ w......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
.... This protection is only available when the bank has the legal right to sell the mortgaged property. The case of Banesa Bibi (supra), relied upon by the respondent No.1, has been decided on different facts and point of law. The issue raised in the instant case as to the bank's 'legal right t...... is also Reported in: 67 DLR (HCD) (2015) 218
......ts and transactions entered into between the parties. The instant case relates to an interlocutory matter of injunction. Therefore, we are not in a position to determine the issue without taking evidence. However, considering the facts and circumstances discussed above, we find a prima facie ar..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....uch other or further order or orders as to this Court may seem fit and proper. 2. Since the instant revisional application has arisen out of an interlocutory order, we refrain from recording the facts of the suit in detail and, hence, only the sequential events of this suit, which generated the......bsp; Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 2014. Result: The......ereto. However, since the claim as to the possession of the plaintiff has been denied by defendants, the same appears to us to be a disputed question of fact which requires adjudication through evidence. Thus, the claim of the plaintiff as to making payment of the said amount of money as well ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....with the provision of Rule 12 of the Customs Agents (Licensing) Rules, 2009, and as such, those letters were declared illegal having no legal effect. The present case, in hand, is similar to the facts and circumstances of the cases mentioned in the above noted writ petitions. Since the ter......7 DLR (HCD) (2015) 251
......he People, and their exercise on behalf of the People should be effected only under, and by the authority of, this Constitution. Accordingly, we are of the view that the action of Respondent No. 6 as evidenced in the impugned annexures of the present case is nothing, but high handedness of the Licen..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
....alul Hossain, QC (Senior Advocate), Dr. Kazi Aktar Hamid (Advocate) and Mr. Manzil Murshid (Advocate), were appointed as amicus curiae, particularly to reflect upon the contempt jurisprudence, in the facts and circumstances of this case, as well as to reflect upon (1) as to whether the act of contem......
Md. Rezaul Hasan J
Oxinel Services Pte. Ltd……………...Petitioner
Vs.
SOM Kalimullah, MD, Bangladesh Telecommunication Company Limited (BTCL) and others..............Respondents
Judgment
December 4, 2014.
Result:
The Rule ......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
..
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)
....n of the Corruption Act, 1947 sentencing him to suffer rigorous imprisonment for 2(two) years with a fine of Taka 60,967.87 with a direction that both the sentences will run concurrently. 2. The facts relevant for the disposal of the appeal, in short, is that one Sadhan Kumar Sarker as informan...... ......examined by the convict appellant. The prosecution also examined 2(two) witnesses in presence of the appellant, thus the prosecution examined 15 witnesses in all and on completion of the recording of evidence the convict appellant was examined under section 342 of the Code of Criminal Procedure when..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....modified to be as Tk. 35,00,000 (Taka Thirty Five Lakhs) only on appeal should not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. The facts leading to the issuance of the Rule, in short, is that the present opposite party No. 2 Md. Ab......t Division (Criminal Revisional Jurisdiction) Present: ANM Bashir Ullah J Shariful Alam (Babu) (Md.)…………….Accused-Petitioner Vs. State and another………….........Opposite Parties Judgment December 2, ......rawn in favour of a person he enjoys a presumption that the cheque was drawn for some consideration but this presumption is a rebutable presumption. That is, the accused has a right to offer the evidence to prove that the said inference or presumption is not correct and the law has given the sa..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....
Result:
The question formulated for determination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in di......lip;…………….....Respondent
Judgment
December 1, 2014
Result:
The question formulated for determination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the......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 year 2002-2003. 2. The sole question of law formulated in the income tax reference application (shortly, the reference application) for opinion by the Court is as under:- Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in di......r 2002-2003. 2. The sole question of law formulated in the income tax reference application (shortly, the reference application) for opinion by the Court is as under:- Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directin......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
....icant could be computed on any basis and in manner other than in accordance with the method of accounting regularly employed and on the basis of books of accounts maintained?
(2) Whether, on the facts and in the circumstances of the case, in the absence of any specific instances of any of the i......……………….Respondent
Judgment
November 30, 2014
Result:
The questions formulated for determination are answered in the affirmative and in favour of revenue department.
Questions formulated for determination:
(1) Whether ......orting the Tribunal’s order. It has been stated that the DCT on examining the books of accounts found the expenses claimed in the profit and loss account not to be verifiable for want of proper evidence i.e. bills, vouchers, etc and made partial disallowances of various expenses in the profit ..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... on sale and upheld the same. The Tribunal further refused to accept the disallowances of Tk. 2, 05, 40,000/- on account of Foreign Exchange Fluctuation Loss. 5. In the backdrop of the aforesaid facts and circumstances, this income tax reference application has been filed by the assessee raisin...... 2. The assessee-applicant Youngone (CEPZ) Limited (shortly, the assessee) is a fully owned foreign company incorporated as a private limited company under the Companies Act, 1913 having its factory and registered office at Plot No.11-16, Sector-2 of the Export Processing Zone, Chittagong. The asse......orting the Tribunal’s order. It has been stated that the DCT on examining the books of accounts found the expenses claimed in the profit and loss account not to be verifiable for want of proper evidence i.e. bills, vouchers, etc and made partial disallowances of various expenses in the profit ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....eave to appeal (CPs) have arisen out of separate judgments and orders of the different Division Benches of the High Court Division and the writ-petitioner-respondents are also not same-identical facts and common question of law are involved, they are disposed of by this common judgment. 2.......l) 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 Haque ......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)
....l have the first priority if they are found to be incompetent or unqualified, only in that case, the authority is empowered to fill up the posts of Director by deputation. From the whole gamut of the facts and circumstances of the case and the materials on record, it is palpably clear that the autho......5) 17 ...... of the Commission. This conduct of the respondents is reprehensible and cannot be countenanced at all. 28. At present, there are 2 (two) clear vacancies in the Directorship of the Commission as evidenced by Annexures-Z-1 to the supplementary affidavit dated 29-10-2014. That being so, those 2 (..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....eal, by leave, is directed against the judgment and order dated 15-6-2002 passed by a Single Bench, of the High Court Division in Civil Revision No. 5450 of 1998 making the Rule absolute. 2. The facts of the case, in brief, are that the respondent No. 1 as plaintiff filed Other Class Suit No.15......s Case is also Reported in: 67 DLR (AD) (2015) 240 ...... Goyala and another…………… ...................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) L..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ......Court Appellate Division (Civil) Present: Syed Mahmud Hossain J Md. Imman Ali J Meer Ramij Uddin ...............................Petitioner Vs. Meer Judge Meah and others.................Respondent Judgment &......it is liable to be dismissed. 5. Defendant Nos.12, 13 and 16-18 have prayed for separate saham as stated in their respective petitions. 6. After hearing the parties and considering the evidence on record the learned Subordinate Judge, Kishoregonj, by his judgment and decree dated..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
.... by the learned Assistant Judge, Chatkhil in Title Suit No. 124 of 2006 should not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. The facts leading to the issuance of the Rule in a nutshell can be stated thus, the present opposite par...... This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......t suffers from any vagueness or unspecification the plaintiff must suffer.....(15) Credible Evidence— The plaintiffs in order to succeed must establish their own case by credible evidence and weakness of the defendants is no ground for awarding a decree in favour of the plain&sh..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....termination are answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Reference Application No. 446 of 2013:
1. Whether in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29(1) (xxvii)/30A/30(e...... Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc......bunal did not noticed that the provision of section 83(2) of the Income Tax Ordinance 1984 was not complied with by the DCT concern in directing the Assessee-applicant bank to supply adequate further evidence as to the revaluation reserve held for trading and without complying the said provision opi..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
.... 2014
Result:
The question formulated for determination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal, Division Bench-1, Dhaka wa......spondent
(Income Tax Reference Application No. 539 of 2004)
Judgment
November 10, 2014
Result:
The question formulated for determination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the fact......reme 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.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....g the application for modification of the order dated 5-5-2014, the High Court Division made some observations about him which were not, at all, desirable and unnecessary and uncalled for in the facts and circumstances of the case. The learned Attorney-General has further submitted that he......d. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J State.....................Petitioner (In both cases) Vs. Secretary, Ministry of Public Administration and others…..Respondents (In both cases) Judgment November 10, 2014. Result: ......pect of an offence after a report under sub-section. (1) has been forwarded to the Magistrate and, whereupon such investigation, the officer-in-charge of the police-station obtains further evidence, oral or documentary, he shall forward to the Magistrate a further report or reports r..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....quo; The Tribunal without considering the legal aspects of the case unlawfully deleted the Buying Agent’s Commission under section 53H of the Ordinance. 5. In the backdrop of the aforesaid facts and circumstances, the department-applicant filed the reference application raising the follow......Reference Application No. 539 of 2004) Judgment November 10, 2014. Result: The question formulated to determination answered in the negative in favour of the department-applicant and against the assessee-respondents. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 19......upreme 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. Ed This case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
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