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A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
....inimum requirement for promotion from the post of Deputy Director to the post of Director and unless and until any Deputy Director completes 5(five) years of service, the Selection Committee or the Departmental Promotion Committee (DPC), as the case may be, will not consider his case for promotion t......, 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 ......, 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 ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....enior Assistant Judge, Sadar, Mymensingh decreed the suit. 8. Against the said judgment and decree, the defendant No.1 preferred appeal being Other Class Appeal No.253 of 1993. After hearing the parties and considering the materials on record the learned sub-ordinate Judge, 1st Court Mymen......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 ......iff was a tenant of defendant No.1 and having had good faith on him he without reading and understanding the contents of bainanama put his signature therein. Earlier the husband of the plaintiff took loan of an amount of Taka 30,000 but he did not repay the same and denied to pay the rent to the def..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....rs. Md. Abdul Halim Mondal, Advocate—For the Opposite Parties. Civil Revision No. 2480 of 2012. Judgment Soumendra Sarker J.— The Rule issued calling upon the opposite party Nos. 1 and 2 to show cause as to why the impugned judgment and decree dated 11-6-2012 and 21-6......the life time of his father he did not file any case and after 40 years of the deeds they have instituted the original suit. Admittedly, the plaintiffs have failed to produce any Rent Receipt showing payment of rent in respect of the suit land and as regard their possession the witnesses who deposed......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....(1)/83(2) read with Rule 33 of the Income Tax Ordinance 1984 instead of deleting the disallowances was justified in maintaining by setting aside the disallowances that had made without specifying, in particular, the quantum of excess perquisite paid to each of the employees which is liable to be dis...... is an allowable deduction u/s. 29 of I.T. Ordinance 1984 pursuant to section 24 of Bank Companies Act, 1991.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 2(45)
Any payment made to employee under the terms of the employment cannot be treated as perquisite for the t......rcumstances of the case, the Tribunal under section 159(2)/29(1) (xxvii) of the Income Tax Ordinance 1984 was justified in maintaining the CT(A)’s confirmation of disallowances of provision for loans and advances (specific and general) of Tk. 33,75,99,369 and Tk. 13,10,15,535 respectively.
..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....me Tax Reference Application No. 539 of 2004)
Judgment
November 10, 2014
Result:
The question formulated for determination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the facts and in the circum......m the commission or fees paid to the Agent of Foreign Buyers. The assessee claimed to have paid the agent’s commission or fee and therefore, he was liable to deduct advance tax at source before payment of commission to the Foreign Buying Agents under section 53E of the Ordinance..............(......reme 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.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....and Parliamentary Affairs; the Secretary, Ministry of Home Affairs; the Inspector General of Police; the Director General of Rapid Action Battalion (RAB) and the Chief of the Criminal Investigation Department (CID) to show cause as to why they shall not be directed to bring the perpetrators and thei......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....t (Income Tax Reference Application No. 539 of 2004) Judgment November 10, 2014. Result: The question formulated to determination answered in the negative in favour of the department-applicant and against the assessee-respondents. The Income Tax Ordinance, 1984 (Ordina......m the commission or fees paid to the Agent of Foreign Buyers. The assessee claimed to have paid the agent’s commission or fee and therefore, he was liable to deduct advance tax at source before payment of commission to the Foreign Buying Agents under section 53E of the Ordinance.....................upreme 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. Ed This case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....a………………Respondent Judgment November 10, 2014 Result: The question formulated to determination answered in the negative in favour of the department-applicant Lawyers Involved: Mahfuza Begum, AAG with Nurun Nahar, AAG—For th......was paid directly by the assessee’s bankers and not by the assessee itself and hence the assessee has not got any scope to deduct taxes at source. Moreover, the assessee itself has not made any payment or given credit of such commission and therefore it was out of assessee’s scope to com...... is directed 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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....e.........(9)
Section 83(2)
The provision of section 83(2) mandated the Deputy Commissioner of Taxes to serve a further notice upon an assessee directing to submit particular evidence as to any point which the Deputy Commissioner of Taxes feels not adequately...... Deputy Commissioner of Taxes, the income of the Assessee cannot be properly deduced therefrom; or
(b) in any case to which sub-Section (2) applies, the Assessee fails to maintain accounts, make payments or record transactions in the manner directed under that sub-Section; or
(c) a company......le No. 162(ref:)/2012 are disposed off accordingly.
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: 29 Oct, 2014 | Hits: 1
....missioner of Taxes, 54 DLR (2002) 125.
Lawyers Involved:
Abdus Salam Mamun, Adv.—For the Assessee-applicant
Saikat Basu, AAG with Nasrin Parvin Shefali, AAG—For I.T. Department
I.T. Reference Application No. 413 of 2010
With
I.T. Reference Application N......dation was considered by the Finance Minister under the provision of section 25 of the Tax Ombudsmen (কর ন্যায়পাল) Act 2005 and accordingly the order passed by the Minister for payment of tax by the Assessee-applicant Authority @ 40% for the assessment year 2006-2007 and allow......dit of the authority from grants made by the government, Loans obtained from the government, grants made by the local authorities, Loan raised by the authority from inside Bangladesh, foreign aid and loans obtained with the approval of the government, sale proceed of bonds issued by the authority an..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....any bainapatra in favour of the plaintiff; that the alleged bainapatra is forged. The defendant No.1 in his written statement further contended that he worked as an employee under Railway Department since 1940 and retired in 1977 and during this period, he always signed his name in Bengali......for the reasons also that the plaintiff could not clarify when and from where the stamp paper of the alleged bainapatra was purchased and that there was no explanation also as to why in spite of payment of almost full consideration money the possession of the land was not delivered. 6. Aga......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Taxes Appellate Tribunal Division Bench-01, Dhaka was justified maintaining disallowances of “provision for classified assets and diminution value of investment in shares and bonds” and apart from other expenses as claimed in the profit & loss accounts discarding book version. ......t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ারোপিত এবং আরোপিত সুদ আদায় করা হবে, অতঃপর আসল সমন্বিত হবে। 11. Under the aforesaid provision, the loans by way of lease finance, granted by the Assessee-applicant company to its customers, which bec..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ax Ordinance 1984 as the case may be and this provision has categorically conferred power upon the Deputy Commissioner of Taxes making him a ‘Person designata’, who is an authority who is particularly and exclusively empowered or authorized to exercise particular power. Ordinance 1984 is......Deputy Commissioner of Taxes, the income of the Assessee cannot be properly deduced therefrom; or
(b) in any case to which sub-Section (2) applies, the Assessee fails to maintain accounts, make payments or record transactions in the manner directed under that sub-Section; or
(c) a compan......shown in the return of the immediate preceding assessment year and--
(a) does not have any income which is exempted from tax; or
(b) does not have receipt of Gift; or
(c) does not have loan other than from a bank or financial institution; or
(d)sum of accretion of net wealth and ..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....;…Respondent
Judgment
September 17, 2014
Result:
The questions (1) and (2) formulated for determination are answered in the affirmative and in favour of revenue department.
No answer to question (3).
Questions formulated for determination:
(1) Whe......tion of temporary loan received by the applicant as deemed dividend income from other sources?
(3) Whether in not taking into the consideration given by the applicant regarding taking loan and repayment of the same?
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Sections 2(3......t.
No answer to question (3).
Questions formulated for determination:
(1) Whether, in the facts and circumstances of the case, the Tribunal was justified in determining the short time loan taken by the applicant as deem dividend income?
(2) Whether, in the facts and circumstance..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ellip;………Respondent
Judgment
September 17, 2014
Result:
The questions (1) and (2) formulated for determination answered in the affirmative in favour of the department-respondent and against the assessee-applicant
No answer to question (3).
Lawyers ......tion of temporary loan received by the applicant as deemed dividend income from other sources?
(1) Whether in not taking into the consideration given by the applicant regarding taking loan and repayment of the same?”
9. The assessee submitted a supplementary affidavit annexing photo-......s (the IACT, in brief) issued notice upon the assessee under section 120 of the Ordinance and, upon hearing of the assessee’s representative, decided that the amount obtained by the assessee as loans as share-holders of three companies were reserved, surplus and accumulated profit of the said ..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.... defendant started depositing the rent of Taka 1, 20,000 with the Court of Second Assistant Judge and Rent Controller, Dhaka under section 19 of the Rent Control Act. The plaintiff being the opposite-party contested the case asserting that the premises were necessary for his personal use as he decid......Sabbir Ahmed Chowdhury....................Respondent Judgment September 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted if he is a defaulter in payment of rent, if the landlord needs the suit premises for bona fide requirement and if the tenant......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.... defendant started depositing the rent of Taka 1, 20,000 with the Court of Second Assistant Judge and Rent Controller, Dhaka under section 19 of the Rent Control Act. The plaintiff being the opposite-party contested the case asserting that the premises were necessary for his personal use as he decid.......Respondent Judgment September 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted under the Premises Rent Control Act (1) if he is a defaulter in payment of rent (II) if the landlord needs the suit premises for bona fide requirement and ......dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....…………Respondent Judgment September 17, 2014 Result: The questions (1) and (2) formulated to determination answered in the affirmative in favour of the department-respondent. The question (3) not answered. Lawyers Involved: A. M. Aminuddin......tion of temporary loan received by the applicant as deemed dividend income from other sources? (1) Whether in not taking into the consideration given by the applicant regarding taking loan and repayment of the same?” 9. The assessee submitted a supplementary affidavit annexing photo-......s (the IACT, in brief) issued notice upon the assessee under section 120 of the Ordinance and, upon hearing of the assessee’s representative, decided that the amount obtained by the assessee as loans as share-holders of three companies were reserved, surplus and accumulated profit of the said ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....f the DCT the income of the assessee cannot be properly deduced therefrom. Again, the DCT can ignore the book version of the account if he finds that (i) the Board of Revenue has directed to follow a particular method of accounting and the assessee has failed to maintain the same and (ii) assessee h......Deputy Commissioner of Taxes, the income of the Assessee cannot be properly deduced therefrom; or (b) in any case to which sub-Section (2) applies, the Assessee fails to maintain accounts, make payments or record transactions in the manner directed under that sub-Section; or (c) a compan......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: ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....t No.47 of 2007 allowing pre-emption under Muhammadan Law against defendant-appellant. 2. In this appeal question calls for decision as to whether Muhammadan Law is applicable against non Muslim particularly against Hindu. To answer this legal question the facts of the case are not so important......aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ......aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
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