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....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 ......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)
....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...... reveals that the Assessee-applicant Bangladesh Rural Advancement Committee (BRAC) is a registered society under the Societies Registration Act 1860. The said Organization is also registered as a Non-Government Organization (NGO) within the meaning of the Non-Government Organization Ordinance 1978 a..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....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......al or special order, specify in this behalf
Provided further that no tax shall be deducted on the amount of interest or share of profit arising out of any deposit pension scheme sponsored by the Government or by a Scheduled Bank with prior approval of the Government.
14. Section 30(aa) pro..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....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......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)
....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......erred to- Sekander Spinning Mills Vs. Customs, Excise and VAT 63 DLR 272; Aftab Automobiles Ltd. vs Superintendent of Customs, Excise & VAT 18 BLC 138; Vice Chairman, Export Promotion Bureau Government of Bangladesh Vs. Acqua Foods Limited 50 DLR (AD) 113; Authorised Officer DIT, Dacca Vs. ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....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......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
....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......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
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Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
..... 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......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. ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....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......e by this Court exercising its jurisdiction under Article 102 of the Constitution....... (17)
Case Referred to-
Ahsanul Azim Vs. Bangladesh, Writ Petition No. 1290 of 2011; SM Sanaullah Vs. Government of Bangladesh and others, Writ Petition No. 5294 of 2011;R.Vs. Metropolitan Police Commis..
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)
....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......Act itself is special law, a ex-propritory Act, wherein it is held that as:— "The real point, therefore, of the present argument is that the Act should be so interpreted that the Government should not be put to extra cost when it has been unable to com-, plete its plan at a time..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....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......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
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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)
....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......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 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....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......r 1 year with a fine of Tk.' 40, 00,000 (Taka Forty Lakhs) only of which the complainant will get Tk. 35, 00,000 (Taka Thirty Five Lakhs) only while the rest amount will go in the treasury of the Government. 7. The convict as against the said judgment and the order of conviction and sentenc..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
.... 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......Capital gains”:
Provided further that for the purposes of this section the Deputy Commissioner of Taxes shall, in computing any loss, deduct any amount received in cash as subsidy from the Government.”
“46A. Exemption from tax of newly established industrial undertakings,..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....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......Capital gains”: Provided further that for the purposes of this section the Deputy Commissioner of Taxes shall, in computing any loss, deduct any amount received in cash as subsidy from the Government.” “46A. Exemption from tax of newly established industrial undertakings,..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
....
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...... 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)
....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......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)
....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......llate Division (Civil) 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..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)
.... 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......reviously Privatization Board) for long 15-18 years. Pursuant to sections 15 and 26(1) of the Privatization Act, 2000, the Privatization Commission, with the prior approval of the Government, framed the Privatization Commission (Officers and Employees) Service Regulations, 2002 (..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....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).......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 ..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
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