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....orally, which has been accepted by the wife and declared in her income tax return along with submission of an affidavit declaring the gift sworn in by the husband. This affidavit being the proper and lawful document has to be taken into consideration and no other document is required to prove the sa......srin Parvin, AAG—For I.T. Department.
Sarder Jinnat Ali, with Md. Delowar Hossain—For the Assessee-respondent
Questions formulated for determination:
Whether on the facts and in the circumstances of the case the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legal......ent
Questions formulated for determination:
Whether on the facts and in the circumstances of the case the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legally justified in passing order maintaining the appeal order of the Appellate Joint Commissioner of Taxes who passed order in ..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Vs. Bangladesh Rural Advancement Committee (BRAC) 51 DLR (1999) 152. 3. Whether in the facts and circumstances of the case the Tribunal was justified in holding that the AJCT had overlooked the law as well as the fact that income of a person to be exempted under the provisions of paragraphs 1 ......llip;………….....Respondent Judgment December 24, 2014 Result: The twelve Income Tax Reference Applications are allowed answering the question in negative and in favour of the assessee-applicant. Questions formulated for determination: 1. Wheth......s the fact that income of a person to be exempted under the provisions of paragraphs 1 and 2 of Part-A of the Sixth Schedule must be expended for charitable purposes, and on that ground upholding the order of the DCT. As in the Income Tax Reference Application No. 279 of 2003 in respect of..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....negative and in favour of assessee.
Questions formulated for determination:
A. Whether on the facts and in the circumstances the Taxes Appellate Tribunal, Division Bench-1, is justified in law in disallowing Tk. 5, 61, 17,329.00 (Five crore sixty one lac seventeen thousand three hundred t......e is also Reported in:
......Income Tax (AIT) was not deducted, with the income, under the provision of section 30(aa) of the Income Tax Ordinance 1984.
3. Being aggrieved with and highly dissatisfied by the said assessment order, the Assessee-applicant preferred appeal before the First Appellate Authority, being আয়..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
.... 1984; Rule 65C
On the basis of the provisions under rule 65C of the Income Tax Rules 1984, the issue of allowing expenditure in respect of free sample distribution being a question of law was required to be considered by the appellate authorities. In the instant case, while the first......……....................................Respondent
Judgment
December 15, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
1. Whether, in the fac......ellate authorities. In the instant case, while the first appellate authority was considering the question as to the entitlement of the Assessee-applicant for distribution of free sample, rejected the order passed by the DCT concern to allow a portion of the same expenditure under the provision of ru..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
.... 5065 of 2014. Judgment Md. Ashfaqul Islam J.— All these writ petitions are heard together and disposed of by a single judgment as there involved common question of fact and law. 2. In Writ Petition No.3606 of 2010 on an application under Article 102 of the Constitutio......5) 73 ......dy decided the first and second category, we think it would be easier to appreciate the issue involved in third category of writ petitions. For the proper analysis let us first reproduce the impugned order from one of the petitions. In Writ Petition No.3606 of 2010. Annexure-'D' is the..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....Rules 1984 categorically provided that the same is not a perquisite.
The learned Deputy Attorney General Mr. Abu Amzad argued that the DCT concern and Audit Team did not violate any provision of law in this respect, rather it relied upon the provision that the same has not been calculated on ac......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......livered by this court in Income Tax Reference Application No. 294 of 2011 drawn the attention of this court that the question No. 2 as was formulated was directed to the legality and propriety of the order passed by the Taxes Appellate Tribunal under section 159(2)/2(45)(II)/30(3)/29(1)/Part-B of th..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
.... 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 to sell' was not...... is also Reported in: 67 DLR (HCD) (2015) 218
......Delay of 20 days in filing the instant First Miscellaneous Appeal is condoned.
2. In the instant First Miscellaneous Appeal (FMA), the plaintiff as appellant has challenged the judgment and order dated 28-3-2012 passed by the learned Joint District Judge, la Court, Chandpur in Title Suit N..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....g his submissions, takes us through the averments of the plaint and canvasses that the plaint itself is liable to be rejected under Order VII, rule 11 of the CPC in that the suit is clearly barred by law. In an endeavour to elaborate the said point of argument, he places the relevant provisions......bsp; Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 2014. Result: The....... Civil Revision No. 3128 of 2012. Judgment Md. Khurshid Alain Sarkar J.— This Rule was issued calling upon the opposite parties to show cause as to why the impugned judgment and order dated 23-7-.2012 passed by the learned Joint District Judge, 3 Court, Dhaka in Title Suit No.2..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....les 27, 31, 36 & 40
Any kind of obstruction or impediment, which affects the business/trade/occupation of the petitioners in any way is, of course, unreasonable, arbitrary, unfair and unlawful, which is interfereable by this Court invoking its jurisdiction under Article 102 of the......7 DLR (HCD) (2015) 251
......tition and (Annexure-K) to the supplementary affidavit issued by Respondent No. 6 refusing to issue 'Reference License' in favour of the petitioners purporting to bypass the judgment and order passed by the High Court Division in Writ Petition No. 11371 of 2013 should not be held as ill..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
....the plaintiff-petitioner, submits that, after contested hearing the suit was decreed and decree was put into execution against defendants who are legally directors and it is settled principle of law that executing court cannot go beyond the decree as such the learned Judge committed gross illeg...... (Civil Revisional Jurisdiction) Present: Sharif Uddin Chaklader J Ashish Ranjan Das J Sonali Bank Limited...................Plaintiff-Petitioner Vs. UT Garments Limited and others......Defendant-Opposite-Parties Judgment December 4, 2014. Result: ......ocates—For the Defendant-Opposite Parties. Civil Revision No. 150 of 2011. Judgment Sharif Uddin Chaklader J.- This rule, at the instance of Sonali Bank Limited, directed against order dated 3-11-2010 passed by the learned Joint District Judge, and Judge, Artha Rin Adalat 1st Co..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....eness and workability of the
Administration of Justice System—
This Court should ensure effectiveness and workability of the administration of justice system and the rule of law to sustain in this country, by awarding appropriate punishment to the offenders, without di......
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 ......officials of BTCL, alleging, amongst other that, this contempt petition is directed against the contemner-opposite parties, for committing contempt of this Court, by not obeying this Court's order dated 23nd of July, 2013 as regards admitting a new Bank Guarantee and adjust with the previou..
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)
....nior Advocate with Mr. Md. Shamsul Alam appearing on behalf of the convict appellant supporting the appeal and opposing the judgment of the trial Court submits that the trial Court erred both in law and facts in finding the appellant guilty. The trial Court should have considered that there is ...... ......r Ullah J.— This criminal appeal, under section 10 of the Criminal Law Amendment Act, 1958 at the instance of the convict appellant Md. A Kader Zilani has been directed against the judgment and order dated 27-11-2008- passed by the Special Judge (District Judge), Jessore in Special Case No.6 o..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....ivileges to the holder in due course which provides that until the contrary is proved it is to be presumed that every negotiable instrument was made or drawn for consideration, that is, the law itself prescribed a privilege in favour of the holder of a cheque that for consideration the che......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, ......sh; This Rule under section 439 read with section 435 of the Code of Criminal Procedure (in short, the Code) was issued calling upon the opposite parties to show cause as to why the judgment and order dated 22-4-2013 passed by the learned Metropolitan Additional Sessions Judge, Court No. 3, Dha..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....ppellate Tribunal, Division Bench-4, Dhaka (shortly stated as the Tribunal) in Income Tax Appeal No. 4411 of 2003-2004. This is relating to the assessment year 2002-2003.
2. The sole question of law formulated in the income tax reference application (shortly, the reference application) for opin......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...... 2004.
Judgment
Zinat Ara J.— This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) arises out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (shortly stat..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....Appellate Tribunal, Division Bench-4, Dhaka (shortly stated as the Tribunal) in Income Tax Appeal No.4411 of 2003-2004. This is relating to the assessment year 2002-2003. 2. The sole question of law formulated in the income tax reference application (shortly, the reference application) for opin......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......605 of 2004. Judgment Zinat Ara J.- This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) arises out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (shortly stat..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
....s 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 and loss account legally. Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimate......……………….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 ......
Judgment
Zinat Ara J.— This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 21.06.2004 passed by the Taxes Appellate Tribunal, Chittagong Bench, Chittagong (shortly..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....s 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 and loss account legally. Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimate...... 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......of 2004. Judgment Zinat Ara J.- This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 21.06.2004 passed by the Taxes Appellate Tribunal, Chittagong Bench, Chittagong (shortly..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....sen 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. These 3(three) appeals, by l......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 ......l Petition Nos. 423 of 2012, 2563 of 2012 and Civil Petition Nos.2237 of 2011,2421 of 2013, Civil Petition Nos. 229-31,424 of 2012 and Civil Petition Nos. 1495-96 of 2010. (From the judgment and order dated the 9th day of December, 2010 passed by the High Court Division in Writ Petition No.7120..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)
....ty of the eligible/qualified Deputy Directors of the Commission being violative of the Privatization Commission (Officers and Employees) Service Regulations, 2002 should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to th......5) 17 ...... violative of the Privatization Commission (Officers and Employees) Service Regulations, 2002 should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to this Court may seem fit and proper. 2. The case of the petitioners..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....d therefore are of no legal value, especially since the basis of the said deeds, being the alleged bainanama of defendant No.1 and oral agreement of defendant No. 2 were not proved in accordance with law. 14. We have considered the submissions of the learned Advocates appearing for the parties ......s Case is also Reported in: 67 DLR (AD) (2015) 240 ......te, instructed by, Md. Nawab Ali Advocate-on-Record—For the Respondent No.1. None Represented—Respondent No. 2 & 3. Civil Appeal No. 178 of 2004. (From the judgment and order dated 15th of June, 2002 passed by the High Court Division in Civil Revision No.5450 of 1998)...Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
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