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....he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......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 legally justified in passing order ma......he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....uestion 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: ......pplications are allowed answering the question in negative and in favour of the assessee-applicant. Questions formulated for determination: 1. Whether in the facts and circumstances of the case the Tribunal was justified in rejecting the appeal of the Applicant and upholding the DCT&rsquo......uestion 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: ..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....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:
......itself has neither been credited nor paid to the Accounts of the payee for the term of the deposit have not been matured at the time of filing the return.
Facts of the Assessee-applicant’s case:
2. It has been asserted in Income Tax Reference Application that the Assessee-applicant, ......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:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......p;formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
1. Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29 was justified in maintaining disallowances in profit and ......ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......) would certainly account for that. ......(43) Issuing of Notices— The notices shall have to be issued independently following the provisions laid down in the VAT Act. In all the cases where there is a direct demand for depositing the amount or asking for documents or even merel...... must it do what it has not been authorized to do. 45. Finally to sum up the principle of law propounded as already discussed exhaustively, profitably I can quote from Halsbitry's Laws of England. In Halsbury 's Laws of England, 4th Edn. Volume-1, page 35, para 33 it has been stated: ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....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:
...... 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)/part-B of the first schedule, was justi......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
....oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
......rety's consent, in the terms of the contract between the principal debtor and the creditor, discharges the surety as to the transactions subsequent to the variance".
In the instant case, whether the loan taken in 2003 has been merged in the renewed and enhanced loan taken in 2009-......ed Bangladesh, Chandpur branch). Against the said sanction advice the plaintiff, as guarantor of the loan, mortgaged the (Ka) scheduled property owned by him "comprising of 0.31 decimals of land and structures constructed thereon situated in Chandpur district by executing and registering a..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......ew of the fact that ultimately the suit itself will fail on the law points as raised by him. In support of the submissions advanced by the learned Advocate for opposite party No. 7 the following case laws were referred to namely, Burmah Eastern Ltd Vs. Burmah Eastern Employees Union, 18 DLR 709......e been filed to resist the present Rule. One is by Rajdhani Unnayan Kartripakkha (RAJUK), who are opposite party Nos. 5-6, and another one is by opposite party No. 7, who is the purchaser of the suit land from the allottee of the plot in question. It is contended in the counter-affidavit filed by op..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......He further submits that many other persons who had obtained Customs C&F License, in the meantime, have got 'Reference License' without sitting in any examination for the same, but in case of the present petitioners, Respondent No. 6 have taken pick and choose policy which is very di......the Rules, is not a privilege but it is a right to carry out their business and that right cannot be curtailed or throttled on a mere cause shown.
The Constitution is the supreme law of the land, and the trainers of the same in their wisdom have made some provisions protecting the rig..
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)
.... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ......w has special meaning that means the law applies to particular nature or class of persons given in the legacy that means law applicable to a particular subject. It has been held in the case of Kandaswami Filial Vs. Kannappa Chetty, AIR 1952 Mad 186 (FB) that "A special Act as opp......erations can have little weight in interpreting statues. But even otherwise, this view of the matter does not support the argument. After the issue of a notification under section 4, an owner of land in the locality notified cannot have full beneficial enjoyment of his property; he ca..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....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
......tant organ of the State and not the protection of the individual Judges.
No personal interest is therefore involved. These are accepted rules in the dispensation of justice in contempt cases. It may be emphasized here that in this context when the Judge takes up the proceedings or act......s the custodian of the Constitution and protector of the Rule of law. In the present legal jurisprudence, he submits, "Contempt of Court" is nowhere defined in any statutes of the land. However, in the case of Moazzem Hossain Vs. State, 35 DLR (AD) 290, 293, Fazle Munim, CJ (as h..
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)
....ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......n Nature and Not the Mandatory Provisions of Law— So far the time limit is concerned the Rule prescribes to conclude the investigation within 60 'days in two phases or two tires but in case of failure of the same accused has not been given any premium for the same. But there is the pr......oms House had received the said goods. He had appointed M/s Jyoti International, a clearing and forwarding agent (hereinafter referred to as the C & F) to release the said goods from the Benapole land port who submitted bill of entry and other papers on 17-10-2005 and got the release order of th..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......e, Court No. 3, Dhaka in Criminal Appeal No. 752 of 2012 affirming the judgment dated 23-8-2012 passed by the learned Metropolitan Joint Sessions Judge, 6th Court, Dhaka in Metropolitan Sessions case No. 5674 of 2010 arising out of CR case No. 615/10 convicting accused petitioner under sec......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....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:
......ormulated 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 directing not to impose tax on non-opera......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)
....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: ......estion 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 directing not to impose tax on non-opera......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
.... 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.
This Case is also Reported in:
......nd 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 items of cost of production having been...... 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.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....me 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. This Case is also Reported in: ......nd 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 items of cost of production having been......me 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. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....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. ......rs) filed Writ Petition No.7120 of 2010 before the High Court Division challenging section 9(2) of the Public Servants (Retirement) Act, 1974 (hereinafter referred to as the Act, 1974 in all the cases) and the orders retiring them from their respective service, vide the impugned orders, exercis......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)
...., the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ......er of the Commission to the next higher post. Along with his seniority, merit of the officer shall be taken into consideration for promotion to the next higher post by the Selection Committee/DPC. In case of promotion of a Deputy Director to the post of Director of the Commission, he must have compl......me in specific terms, but since he did not do so and no Rule was issued in that regard, this Court will not go into the question of legality or otherwise of those deputation orders and this being the landscape the Rule is necessarily incompetent and, as such, the Rule is liable to be discharged on t..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ......, 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.151 of 1992 in ......ntiff filed Other Class Suit No.151 of 1992 in the Court of Senior Assistant Judge, Sadar, Mymensingh, praying for specific performance of contract alleging, that her husband taking lease of the suit land from the admitted owner defendant No. 1, used to possess the same by installing Rice Mills, Flo..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
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