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Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....esh, is 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: ......ancement of education, health, etc. mainly for the poorest segment of the rural people. Its funds constitute mainly of donations from benevolent foreign donors and it also earns income from different business undertakings, namely, Aarong, BRAC Printers, BRAC Dairy Farm, interest and dividend. The as..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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: ......52,980/- for the assessment year 2001-2002 and Tk. 34,18,94,931/- for the assessment year 2002-2003. The IACT identified three sources of income of the assessee, namely,- (i) donations received, (ii) business and industrial undertakings and (iii) other sources. The IACT observed that the incomes rec..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......52,980/- for the assessment year 2001-2002 and Tk. 34,18,94,931/- for the assessment year 2002-2003. The IACT identified three sources of income of the assessee, namely,- (i) donations received, (ii) business and industrial undertakings and (iii) other sources. The IACT observed that the incomes rec..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ......the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
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 ......ould be enforced by specific performance." 33. The facts of the case reported in 7 BLC (AD) 101 that the plaintiff had given a power of attorney to his uncle defendant No. 1 for running his business in the shop premises situated at Mohammadpur Kacha Bazar due to pre-occupation elsewhere. T..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. ......ing that the principal accused-Ram Krishna Nath was an established businessman, a pawn broker, lending money by taking gold ornaments as security. His ancestors had been engaged in the same business in the selfsame premises. The informant did not file any naraji petition against the said f..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......nk 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 audited by internal as well external auditors. The assessee submitted income tax retur..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6
Bibi Joynab Begum Chowdhury and others Vs. Osi Mia alias Osi Mia Sawdagar, 2014, 43 CLC (AD)
....nd fact do not call for interference. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 190. ......t No.2 in favour of defendant No.1. After that, Municipal holding and BS khatians regarding the suit property were correctly prepared in the name of defendant No.1, who has been running his business in the shop house situated in the disputed land for more than statutory period of limitatio..Category: Property Law | Date: 19 Mar, 2014 | Hits: 15
Amirul Islam (Md.) Vs. Commissioner of Customs Chittagong and others, 2014, 43 CLC (HCD)
.... 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 ......provisionally by accepting Bank Guarantee for the differential amount. 3. The fact leading to the Rule, in short, is that the petitioner is the proprietorship concern who is engaged in tailoring business, importing and selling world class fabrics "Raymond" to the customers and he has ..Category: Fiscal/Taxation Law | Date: 5 Mar, 2014 | Hits: 8
Hafiz Ahmed Mazumder Vs. Pubali Bank Limited, 2014, 43 CLC (HCD)
....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 ......petition, that the petitioners 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 l..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. ...... the plaint, nothing was stated in respect of writ-petitioner No.2 and no statement was made as to why she was impleaded as defendant in the suit. Writ-petitioner No.2 has no connection with the business of writ-petitioner No.1, the proprietor of Shabuj Medical Hall, in whose favour loan was sa..Category: Others | Date: 24 Feb, 2014 | Hits: 15
BOC Bangladesh Ltd Vs. National Board of Revenue and others, 2014, 43 CLC (AD)
....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 ...... for an amount of Taka 2,58,627.61 as on 30-9-1998. 3. The facts involved in this appeal, in brief, are: The writ-petitioner-appellant is a public limited company, which carries on the business of manufacture, sale and distribution of oxygen and dissolved acetylene, industrial and med..Category: Fiscal/Taxation Law | Date: 19 Feb, 2014 | Hits: 5
S.N. Kabir Vs. Fatema Begum and others, 2014, 43 CLC (AD)
...., we do not find any substance in these civil petitions for leave to appeal. Accordingly, both the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 193. ......ue in the Indian Sub-Continent for centuries denote a transaction which is done by a person without using his own name, but in the name of another. Acquiring and holding property and even carrying on business in names other than those of real owners or in fictitious names did not contravene any..Category: Property Law | Date: 16 Feb, 2014 | Hits: 19
Ali Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (AD)
....he High Court Division, accordingly, the appeal is dismissed without however any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 243. ...... A-Range, Chittagong Vs. Harendra Kumar Shil reported in 34 DLR (AD) 298, where it was held that: "Determination of rate of gross profit for the particular year in respect of the particular business or trade, is purely a question of fact, and that being so it could not be made a ground for..Category: Fiscal/Taxation Law | Date: 5 Jan, 2014 | Hits: 11
BRAC Bank Ltd Vs. Multimode Ltd, 2013, 42 CLC (HCD)
....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 ......, under the supervision and monitoring of Bangladesh Bank participates in various service such as, keeping deposit of money, providing loan facilities for multipurpose, monitory transactions of share business, open L/C for export and import business and of its clients. Western Union Financial Servic..Category: Contract Law | Date: 12 Dec, 2013 | Hits: 0
SM Redwan Vs. Md. Rezaul Islam and others, 2013, 42 CLC (AD)
....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. ...... submission in the following manner, 19. "The object of bringing section 138 on statute appears to be to inculcate faith in the efficacy of banking operations and credibility in transacting business on negotiable instruments. Despite civil remedy, section 138 intended to prevent disho..Category: Criminal Law, Others | Date: 9 Oct, 2013 | Hits: 12
Moulana Abdul Hakim (Md.) Vs. Government of Bangladesh and others, 2013, 42 CLC (HCD)
....ed of with the directions above. 43. There is no order as to costs. Communicate this judgment and order forthwith. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 83 ...... in the strictest sense have in reality long forsaken their perceived monopoly over public affairs and, that private and public enterprise and endeavour are inextricably intertwined in the conduct of business of the Republic or of a local authority. 15. Viewed from a different perspective, the ..Category: Administrative Law, Constitutional Law | Date: 3 Oct, 2013 | Hits: 2
AA Engineering Limited Vs. University of Khulna, 2013, 42 CLC (AD)
....thout deducting therefrom any amount on account of VAT. Khulna University is under the obligation to pay VAT in the instant case. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 19. ......Board is one of the registered taxable persons providing service by offering telephone to its customers (section 15) and VAT is charged on the service supplied by it to its customers in the course of business carried on by it (sections 3 and 5). The tax is, therefore, payable by the Bangladesh ..Category: Fiscal/Taxation Law | Date: 3 Oct, 2013 | Hits: 28
State Vs. Mostafizur Rahman and another, 2013, 42 CLC (AD)
....and findings given by Mohammad Anwarul Haque, J. Court's Order The appeal is dismissed by majority decisions. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 218. ...... she could turn for assistance. The informant runs an organization which admittedly assists victims such as Shefali, but at the same time was constrained by factors relating to the organization's business procedure. It is not unnatural that the organization would be required to go through certai..Category: Criminal Law, Women and Children | Date: 18 Sep, 2013 | Hits: 7
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 10