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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: ......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: ......nd Twelve Storied Building, Segunbagicha, Dhaka, Bangladesh..……………….....Respondent Judgment September 10, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest......ed Building, Segunbagicha, Dhaka, Bangladesh..……………….....Respondent Judgment September 10, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
...... that only the portion claimed by the writ-respondents was not derequisitioned and, as such, the writ-petitioner-respondents were discriminated against. He further submits that the Government on principle decided to return the unused acquired land to the original owners even then no effective s..........(23)
The compensation has already been deposited with the office of the Deputy Commissioner, Dhaka but the respondents could not receive the compensation because of pending litigations. Therefore, the respondents cannot take the plea of nonpayment of compensation. Moreover, gazette not......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......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: ......-storied Building, Segunbagicha, Dhaka.……………….....Respondent Judgment September 7, 2014 & September 8, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questi......ng, Segunbagicha, Dhaka.……………….....Respondent Judgment September 7, 2014 & September 8, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated ..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: ......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: ......nt Vs. The Commissioner of Taxes, Taxes Zone-5, Segun bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest...... The Commissioner of Taxes, Taxes Zone-5, Segun bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
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: ......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: ......ing-2(2nd Floor), Agrabad, Chittagong-4100………………..........................Respondent Judgment September 3, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questi......), Agrabad, Chittagong-4100………………..........................Respondent Judgment September 3, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated ..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......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: ......Dhaka…………………………………Respondent Judgment September 1, 2014 Result: The question no.(3) formulated for determination is answered in the negative and in favour of assessee. The qu......ellip;……………………………Respondent Judgment September 1, 2014 Result: The question no.(3) formulated for determination is answered in the negative and in favour of assessee. The question Nos. 1, ..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ......pective parties. 11. Before we take up the question for consideration as to whether the impugned proceeding should be quashed or not, it will be necessary to see the extent of power, scope, principles and categories of cases in which High Court Division may invoke its power and author......om Any Department Of The Government is also an Entrustment with Property— Criminal breach of trust by agent— any contractor is appointed by any department of the Government for construction of any building, the contractor is termed as an agent of the concerned department o...... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
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: ......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: ......see-Applicant Vs. The Commissioner of Taxes, Dhaka.…………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The I...... Vs. The Commissioner of Taxes, Dhaka.…………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The Income Tax Ordin..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......e Commissioner of Taxes, Taxes Zone-02……………………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest......of Taxes, Taxes Zone-02……………………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
...... duty under section 33 of the Act within six months of such payment his writ petition is not maintainable."
14. Having considered the case referred to the above, we are of the view that the principle expounded in the above case applies to the facts and circumstances of the present case and...... 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 the imported goods i.e. 964 metric ......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital 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: ......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: ......nbagicha, Dhaka, Bangladesh…………….....Respondent Judgment July 21, 2014 Result: The Income Tax Reference Application is allowed.The question formulated for determination is answered in the negative and in favour of assessee. Questi......, Bangladesh…………….....Respondent Judgment July 21, 2014 Result: The Income Tax Reference Application is allowed.The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated ..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
....n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......
The Petition is dismissed.
Fact to prove
Under section 106 of the Act when any fact is especially within the knowledge of any person the burden of proving that fact is upon him. This principle has been applied in many cases where the wife has been found killed in the house of the hu......
Lawyers Involved:
Md. Zakir Hossain, Advocate instructed by Sufla Khatun Advocate-on-Record—For the Petitioner.
None Represented—For the Respondent.
Criminal Petition for Leave to Appeal No. 139 of 2011.
(From the judgment and order dated the 16th of January, 20......n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......l evidence in the facts of the present case." 72. The facts and circumstances of the case referred to above and the facts and circumstances of the case in hand are identical. Therefore, the principle expounded in the case referred to above fully applies in the facts and circumstances of th...... Criminal Appeal No. 8657 of 2008 and Jail Appeal No. 30 of 2009. Judgment Quamrul Islam Siddique J. — The learned Sessions Judge, Rajshahi referred this matter of death sentence for confirmation under section 374 of the Code of Criminal Procedure (shortly, CrPC) to this Court. ......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....e Court of Bangladesh is directed to take 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: ......or by SRO but by incorporating a specific provision in a statute. It is a settled law that even in the case of any promise given by the Government by conduct or by agreement or by SRO, in view of the principle of promissory estopple, the Government will be debarred from backing out from such promise......icant Vs. The Commissioner of Taxes, Taxes Zone-6, Kakrail, Dhaka-1000……………Respondent Judgment June 9, 2014. Result: The questions (i) formulated for determination answered in the negative i.e. against the Revenue and in favour of the ...... The Commissioner of Taxes, Taxes Zone-6, Kakrail, Dhaka-1000……………Respondent Judgment June 9, 2014. Result: The questions (i) formulated for determination answered in the negative i.e. against the Revenue and in favour of the assessee-applic..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....angladesh is directed to take 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: ......or by SRO but by incorporating a specific provision in a statute. It is a settled law that even in the case of any promise given by the Government by conduct or by agreement or by SRO, in view of the principle of promissory estopple, the Government will be debarred from backing out from such promise...... Vs. The Commissioner of Taxes, Taxes Zone-6, Kakrail, Dhaka-1000…………………Respondent Judgment June 9, 2014 Result: The question formulated for determination answered in the negative i.e. against the Revenue and in favour of the ......ommissioner of Taxes, Taxes Zone-6, Kakrail, Dhaka-1000…………………Respondent Judgment June 9, 2014 Result: The question formulated for determination answered in the negative i.e. against the Revenue and in favour of the assessee-applic..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
....ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
...... Dhaka……Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-1, Dhaka…………Respondent
Judgment
June 4, 2014.
Result:
The questions formulated for determination answered in the affirmative, in favour of the department-respondent.
......hellip;Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-1, Dhaka…………Respondent
Judgment
June 4, 2014.
Result:
The questions formulated for determination answered in the affirmative, in favour of the department-respondent.
Lawyers Invo..
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
.... The defendant, desiring stay of the suit, has the right to apply to the Court to stay it; and
(c) The subject-matter of the dispute is the same before the arbitrator and the Court.
41. The guiding principle for determining whether the clause as to arbitration in the contract applies or no......ion of forgery or misrepresentation or misappropriation or misinter-pretation of clause of agreement in arriving the agreement. Both the parties in free way entered into agreement. It is settled principle of law that unless there is forgery, fraud or misappropriation the agreement arrived both ......practice upon the plaintiff.
As per section 10(2) of the Arbitration Act when it is found that there is arbitration proceeding, Court should keep its hands off from the proceeding pending before the Court………(50)
If a Party relies on the Contract he must rely on it......n such a case, the Court taking into account all the circumstances might well conclude that the balance of the Court proceedings not caught by the arbitration agreement ought to be stayed pending the determination of the arbitral tribunal. The argument in favour of such an order will be more powerfu..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
..... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ......or recording additional evidence on the matter. 19. It is noted that the Appellate Division in the Case of Managing Director Janata Bank Vs. Md. Bazlur Rahman [51 DLR (AD) 141] has laid down the principle to be followed in allowing additional evidence in Civil Revision as follows: "the Rev......014. Result: The Rule issued in CR No. 4049 of 2012 is discharged. The Rule issued in CR 4153 of 2012 is made absolute. DNA Test accepted worldwide as a reliable scientific method for various purposes including determination of parentage The DNA report contains the analysis ...... issued in CR No. 4049 of 2012 is discharged. The Rule issued in CR 4153 of 2012 is made absolute. DNA Test accepted worldwide as a reliable scientific method for various purposes including determination of parentage The DNA report contains the analysis of data of the child and also o..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
.... Court of Bangladesh, is 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:
...... in the case reported in 36 DLR (AD) 166 (mentioned above) that income from any property, whether a business or not, if held in trust, is totally exempted from income tax. Agreeing with the aforesaid principle of law, we have no hesitation to hold that the present provision provided in Paragraph 1 o......nt
Vs.
The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent
Judgment
May 14, 2014.
Result:
The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant
The q......
The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent
Judgment
May 14, 2014.
Result:
The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant
The question (iii) f..
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
.... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ......t is admissible against the other party. There is then no common intention of the conspirators to which the statement can have reference. In their Lordships'judgment section 10 embodies this principle." 11. In Zulfikar All Bhutto Vs. State, PLD 1979 SC 53, though the conviction of......her co-accused Lowrance and that the said dispute could not have been resolved despite his brother's eagerness to settle the difference. The Dhruta Bichar Tribunal No.1, Dhaka, which got the case for trial framed charge under sections 302/12OB/34 and 307 of the Penal Code against the respondents...... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
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