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....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:
......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......wered 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-operative interest income classified under t..
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: ......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......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-operative interest income classified under t..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
....ny finding to the effect that no method of accounting has been regularly employed, or the method is such that in the opinion of the Deputy Commissioner of Taxes, the income of the applicant cannot be properly deduced therefrom or that the applicant-company has not complied with the requirements of s......……………….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 ......ses claimed in the profit and loss 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 ..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ny finding to the effect that no method of accounting has been regularly employed, or the method is such that in the opinion of the Deputy Commissioner of Taxes, the income of the applicant cannot be properly deduced therefrom or that the applicant-company has not complied with the requirements of s...... 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......ses claimed in the profit and loss 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 ..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. ......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 ......claring the impugned notification retiring him from his service under the purported authority of section 9(2) of the Act, 1974 to have been made mala fide, without lawful authority and was of no legal effect and for further direction upon the writ-respondents to re-instate him in his service wi..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)
....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, as set out in the writ petition, in short, is as follow......5) 17 ......ssion by way of deputation will arise only when the petitioners are considered for promotion and the Selection Committee/DPC does not recommend them for promotion for any justifiable cause. From legal standpoint, the petitioners being Deputy Directors must be considered first for promotion to 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 ......s Case is also Reported in: 67 DLR (AD) (2015) 240 ......d or accepted as a valid document. He finally submitted that the registered deeds in favour of defendant Nos.1 and 2 both postdate the filing of the suit by the plaintiff and therefore are of no legal value, especially since the basis of the said deeds, being the alleged bainanama of defendant ..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)
....and 3-11-2011 passed by the learned Assistant Judge, Chatkhil in Title Suit No. 124 of 2006 should not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. The facts leading to the issuance of the Rule in a nutshell can be stated thus, the ...... This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......of Yusuf Mollah got married but they use to live in their father's residence. At the time of preparation of MRR khatian No. 372 the suit land was wrongly recorded in the name of two daughters and legal heirs of one daughter omitting the name of Jamila @ Khairunnessa. By amicable settlement Jamil..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....ended wholly and exclusively for the purpose of the business or profession of the assessee.
This legal provision of section 29(xxvii) of the Income Tax Ordinance 1984 has not been treated in its proper meaning by the DCT concern and the two lower appellate authorities and therefore the question...... Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc......ms of employment should be treated as salary or comes under the definition of perquisite. As per the Cambridge Dictionary meaning perquisite is a non-obligatory payment made to employee outside their legal dues. In this respect this court is on firm opinion that payment made to employee under the te..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....ce advance tax at source @ 10% was not deducted on it. She further submits that the CTA lawfully affirmed the said orders of the assessing officer, as on examination of records, he found that the DCT properly applied the provision of section 53E of the Ordinance in the cases. She finally submits tha......spondent
(Income 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 fact......e and in favour of department.
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 deleting the disallowances of Buying Agents Commission made under section 30(aa..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....a Magistrate) who is authorized by Magistrate in this behalf." 12. A close reading of the other provisions of the Code as in Chapter XII (heading of this Chapter is Disputes as to immovable property) and XVI (heading of this Chapter is Of Complaints to Magistrates) read with the other abov......d. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J State.....................Petitioner (In both cases) Vs. Secretary, Ministry of Public Administration and others…..Respondents (In both cases) Judgment November 10, 2014. Result: ......l Islam, panel Mayor and Ward Councilor of Narayanganj City Corporation and his 4(four) aides and Chandan Sarkar, a Senior Member of Narayanganj Bar Association and his driver and to take appropriate legal action against the Government Officials and the Members of the law enforcing agencies, if any,..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ce advance tax at source @ 10% was not deducted on it. She further submits that the CTA lawfully affirmed the said orders of the assessing officer, as on examination of records, he found that the DCT properly applied the provision of section 53E of the Ordinance in the cases. She finally submits tha......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 (Ordinance No. XXXVI of 19......ond appeal took a new plea regarding disallowances of Tk. 84,67,223/- in the profit and loss account under the head ‘Buying Agent’s Commission.’ The Tribunal without considering the legal aspects of the case unlawfully deleted the Buying Agent’s Commission under section 53H o..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ce advance tax at source @ 10% was not deducted on it. She further submits that the CTA lawfully affirmed the said orders of the assessing officer, as on examination of records, he found that the DCT properly applied the provision of section 53E of the Ordinance in the cases. She finally submits tha......o. 496 of 2004 Income Tax Reference Application No. 539 of 2004 Zinat Ara J. - More or less an identical question of law has been raised in Income Tax Reference Applications No. 496 of 2004 and 539 of 2004 (hereinafter stated as the reference application). Therefore, the reference applicat......ond appeal took a new plea regarding disallowances of Tk. 84,67,223/- in the profit and loss account under the head ‘Buying Agent’s Commission.’ The Tribunal without considering the legal aspects of the case unlawfully deleted the Buying Agent’s Commission under section 53H o..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
.... Mr. Saikat Basu, appeared on behalf of the Taxes Department and filed affidavit-in-opposition, wherein it has been stated that the DCT concern upon finding that the claimed expenditure have not been properly evidenced by documents, the same are not verifiable and as such he lawfully disallowed to a......ng…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(i) In the circu......plications.
7. The learned Advocate Mr. Mosharaf Hossain drawn the attention of this court that both the question raised in these tow Income Tax Reference Application involve the issue regarding legality of exercising power by the DCT concern under section 35(4) of the Income Tax Ordinance 1984..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......;……….....Respondent
Judgment
October 27, 2014 & October 28, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
I. In the circumstance......nce 1984, by the Inspecting Additional Commissioner of Taxes under section 120 of the Income Tax Ordinance 1984 just within eight days, mandates the tribunal to dispose off the appeal on merit and on legal points, since the assessment made under section 93 of the Income Tax Ordinance 1984 by the DCT..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....4, should not be declared annulled, for seriously violating the provision section 121A of the I.T. Ordinance 1984 and/or such other or further order or orders passed as to this Court may seem fit and proper.
Facts of the writ petition
3. It has been asserted in the writ petition that the A......t
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner
Vs.
1. The Commissioner of Taxes, Taxes Zone-03,....... These two writ petitions having involved similar question of law based upon identical sets of facts have been heard analogously and now disposed off by this single judgment.
2. Challenging the legality and propriety of the order, passed by the Commissioner of Taxes, Taxes Zone-03, Chittagong,..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....ject the books of accounts if he is of the opinion that no method of accounting has been regularly employed by the assessee or if the method employed is such that the income of the assessee cannot be properly deduced therefrom or that a company has not complied with the requirement of sub-section (3......ka............................Respondent
Judgment
October 22, 2014 & October 23, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
A. Whether on the fact......he learned Advocate Mr. Abdus Salam Mamun strenuously argued that a discrimination has been made by the Finance Minister in respect of different assessment years as to the rate of depreciation most illegally on the ground that the 3rd Schedule of the Income Tax Ordinance 1984 did not contain the Ass..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....ok cognizance of alleged offence on the strength of the said “বিকল্প অভিযোগ পত্র” (Alternative charge-sheet) No.238/Ka dated 5-8-2010 without assignment of proper and cogent reasons. 6. Against the initiation and continuation, of the proceedings of Sp...... (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Chowdhury Mohidul Haque................Petitioner Vs. Anti-Corruption Commission and others.............Respondents Judgment October 21, 2014. Result: The petiti...... of fresh evidence a supplementary charge-sheet is submitted, for example by adding name of accused person (s) who had not been included in the initial charge-sheet, there would be no questioning the legality of the supplementary charge-sheet………...(11) Although the ini..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....00 out of that stipulated consideration as earnest money executed a bainapatra in favour of the plaintiff on the stipulations that he would execute and register the kabala deed in respect of the suit property in favour of the plaintiff within 120 days on receiving the balance consideration of Taka 5......ed in: 20 BLC (AD) (2015) 27 ......f Taka 5,000 from the plaintiff. That on 10-3-1987 the plaintiff requested the defendant No. 1 to execute and register the sale deed as per bainapatra, but he did not do so. The plaintiff then sent a legal notice on 28-8-1987 to the defendant No.1 asking him to execute and register the kabala deed a..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......se is also Reported in: ...... the Assessee-applicant preferred these two instant Income Tax Reference Applications under the provision of section 160(1) of the Income Tax Ordinance 1984, seeking opinion from this court as to the legality and propriety of the order passed by the Taxes Appellate Tribunal for both the assessment y..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
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