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Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
.... profits and gains of the said undertaking for the following year. So, in case of an industrial undertaking whose income are tax exempted, the provision of section 46A(6) of the Ordinance, which is a special provision, shall be applicable and not the provision of section 37 of the Ordinance. 13......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
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. ......August 2011 in Writ Petition Nos.1161 and 296 of 2011). Civil Appeal Nos. 30, 31 and 32 of 2012 Judgment Md. Abdul Wahhab Miah J. - Though the civil appeals (CAs) and the petitions for leave to appeal (CPs) have arisen out of separate judgments and orders of the different Divisio..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 ......, 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)
....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 No.1 and oral ......8 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). Judgment Md. Imman Ali J .- This Civil Appeal, by leave, is directed against the judgment and order dated 15-6-2002 passed by a Single Bench, of the H..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ...... November 20, 2014 Result: The instant civil petition for leave to appeal is dismissed. Suit Allotting Saham—The documents, which were admitte..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
....e Assessee-applicant is a private bank under the controlling authority of the Bangladesh bank. The Bangladesh Bank regularly issues circular in controlling the financial affairs of the private banks, specially as to the classification of loan and provisioning thereof. In course of such issuance, the......se three 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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
.... to the commission of the offence was first given. (2) Where a superior officer of police has been appointed under section 158, the report shall in any case in which the Government by general or special order so directs, be submitted through that officer, and he may, pending the orders of ......03 of 2014) Judgment Md. Abdul Wahhab Miah J. — Delay of 113 days in filing Criminal Petition for Leave to Appeal No. 607 of 2014 is condoned. 2. These two criminal petitions for leave to appeal are disposed of by this common judgment. 3. Criminal Petition for Leave to Appe..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
....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:
......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
....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:
......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:
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Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....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:
......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: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....this Division. 8. Mr. Moudud Ahmed, learned Senior Advocate appearing on behalf of the petitioner submitted that there is no provision either in the Code of Criminal Procedure or in the relevant special law for reinvestigation of any case after submission of a charge-sheet. There is also no pro......012. (From the judgment and order dated the 25th of October, 2011 passed by the High Court Division in Writ Petition No.8806 of 2010) Judgment Md. human Ali J.- This civil petition for leave to appeal is directed against the judgment and order dated 25-10-2011 passed by a Division Ben..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ......o.10 of 2006. From the judgment and order dated 19-3-2002 passed by the High Court Division in Criminal Appeal No. 1601 of 1988) Judgment Nazmun Ara Sultana J.- This Criminal Appeal by leave, at the instance of the State, is against the judgment and order dated 19-3-2002 passed by the..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....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 ...... No. 380 of 2003. From the judgment and order dated 7-8-2002 passed by the High Court Division in Civil Revision No.808 of 1998.) Judgment Nazmun Ara Sultana J. - This Civil Appeal, by leave, at the instance of the defendants, is against the judgment and order dated 7-8-2002 passed by..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....k version of the accounts submitted along with the return since the Assessee-applicant is not a document sacrosanct which cannot be denied. The assessee-applicant has claimed exonerated expenditure, especially as to the interest suspense account. Thus being entirely correct assessment, the two lower......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ladesh Bank and method of books of accounts of the applicant.
The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984)
Sections 6(1) (c) and 82BB
The provision of section 82BB is a special provision in the Income Tax Ordinance 1984, and a return filed under section 82B......the result, the Income Tax Reference Application 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: 17 Sep, 2014 | Hits: 2
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.... materials on record. 11. To begin with, it is necessary to go through the grounds, on which, leave was granted. The grounds are quoted below: "The Premises Rent Control Act, 1991 is a special law as far as the Rent Control is concern and it has been clearly stated in 17 DLR 306 ......judgment and order dated 29th July, 2009 passed by the High Court Division in First Appeal No. 63 of 2007 with First Appeal No.179 of 2007). Judgment Syed Mahmud Hossain J. - This appeal by leave is directed against the judgment and order dated 29-7-2009 passed by a Division Bench of the H..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.... materials on record. 11. To begin with, it is necessary to go through the grounds, on which, leave was granted. The grounds are quoted below: "The Premises Rent Control Act, 1991 is a special law as far as the Rent Control is concern and it has been clearly stated in 77 DLR 306 ......e judgment and order dated 29th July, 2009 passed by the High Court Division B First Appeal No.63 of 2007 with First Appeal No.179 of 2007). Judgment Syed Mahmud Hossain J. - This appeal by leave is directed against the judgment and order dated 29-7-2009 passed by a Division Bench of the H..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......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)
....to existence after a valid, complete and bonafide sale, i.e. after the title has passed to the purchaser, and cannot be exercised in the case of any other alienation. The right to pre-emption is very special in its character. It is founded on the supposed necessities of a Muhammadan family, ari......re-emption, in respect of every joint undivided property, whether a grove or a house, saying:- "it is not lawful for anyone to sell till he has informed his co-parcener who may take or leave it as he wishes; and if he has sold without such information, the co-parcener has a prefe..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
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