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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:
......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)
....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: ......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
....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:
......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
....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:
......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)
....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 ......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
....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:
......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
....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
......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)
....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. ....... 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
....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
......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)
.... 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. ......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
....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
......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)
....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 ......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)
....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 ......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
....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:
...... 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)
....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: ......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
.... 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:
......
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)
....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: ......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)
....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 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)
....nists. The question of filling up of the posts by deputationists will not come first as has been the longstanding practice in the Commission as we find from the various Annexures on record. Precisely speaking, the question of filling up of the vacant posts of Director of the Commission by way of dep...... 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)
....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 ......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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