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....the most vital question, to be decided in this reference application i.e. whether the foreign exchange rate fluctuation on long term foreign loan is to be allowed on year to year basis and not at the time of repayment of actual loan.
20. On this question, Mr. M. A. Noor mainly argued on point o...... 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)
....the most vital question, to be decided in this reference application i.e. whether the foreign exchange rate fluctuation on long term foreign loan is to be allowed on year to year basis and not at the time of repayment of actual loan. 20. On this question, Mr. M. A. Noor mainly argued on point o......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)
....udge to decide the purpose of public interest while exercising the authority of section 9(2) of the Public Servants (Retirement) Act, 1974 bona fide to retire a Public Servant from the service at any time after completion of 25 years in service without assigning any reason and thus judgment and orde......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. ..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)
....ion of the Privatization Commission, there have been 4(four) Deputy Directors including the petitioners. These Deputy Directors pursued their claim for appointment as Directors of the Commission from time to time as per the Service Regulations of 2002. At last, the respondents considered the case of......orations and Semi-Government Organizations may be appointed as Directors of the Commission on deputation. Officers in an Autonomous Body, Semi-Government Organization or Corporation having the salary scale of a Joint Secretary are also competent for the posts of Director of the Commission. Officers ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....uit land the defendant No. 1 executed a bainanama in favour of the defendant No. 2 on 25-9-1983 and in pursuance of bainanama he executed a sale deed in favour of defendant No. 2 on 10-8-1992. At the time of execution of the said bainanama this defendant took delivery of possession of the suit ......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
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
.... @ Khairunnessa was married with one Raja Mia and she was living with her husband. Those other three daughters 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 dau......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
....ct 1994 and licensed under the Banking Companies Act 1991 holding TIN. 001-201-0961-Coy-1, Dhaka, who submitted its income tax return for the assessment year 2010-2011, 2011-2012 and 2012-2013 in due time with discloser of certain amount as income. The DCT concern upon hearing the authorized represe......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
....ং আইন)which makes any payment to any distributor or to any other persons by way of commission or fees for distribution or marketing of goods manufactured by it, shall deduct or collect at the time of credit of such commission or fees or at the time of payment thereof, whichever is earlier at......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)
....spondents (In both cases) Judgment November 10, 2014. Result: The petitions are disposed of. Whether Investigation into a case by two Investigation Agencies can be done at a time or simultaneously— If investigation into a case by the two investigation agencies is......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)
....¦‚ আইন) which makes any payment to any distributor or to any other persons by way of commission or fees for distribution or marketing of goods manufactured by it, shall deduct or collect at the time of credit of such commission or fees or at the time of payment thereof, whichever is earlier at......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)
....¦‚ আইন) which makes any payment to any distributor or to any other persons by way of commission or fees for distribution or marketing of goods manufactured by it, shall deduct or collect at the time of credit of such commission or fees or at the time of payment thereof, whichever is earlier at...... 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
.....
6. The learned Advocate Mr. Mosharaf Hossain, appeared on behalf of the Assessee-applicant, while the learned Assistant Attorney General Mr. Saikat Basu represented the Taxes department at the time of hearing of these two Income Tax Reference Applications.
7. The learned Advocate Mr. Mos......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
....n within a period of six months from the end of the month in which the appeal was filed:
Provided that the provisions of this sub-section shall not apply to an appeal filed by an assessee at any time before the first day of July, 1991;
Provided further that the provisions of this sub-secti......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
....i Branch, Chittagong which has been enclosed with the application.
8. The learned Advocate Mr. Mustafa Tariq Hussain further argued that the assessee-writ petitioner also paid the due tax at the time of filing the return under the provision of section 82BB of the Income Tax Ordinance 1984 for t......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
....sessee-applicant authority is rendering service of public utility and is not a profit making enterprise. Being its liability, the Assessee-applicant authority is regularly repaying its foreign DCL in time so to maintain its image and the reputation to the development partner and also maintaining its......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
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
.... clearly stated that the signatures appearing in the exhibit-5 series are not his signatures. In course of cross-examination the defendant No.1 stated thus: "Whether one tenant at that time took my signature to get gas connection-I could not remember". 12. It appears that th......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)
.... the license granted by the Bangladesh Bank, pursuant to the provision of Financial Institution Act 1993. The Bangladesh Bank is the controlling authority of the Assessee-applicant company which from time to time issues Circular directing the financing institution to abide by the same in order to ru......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
....ed Advocate Mr. Mosharaf Hossain, appeared on behalf of the Assesseee-applicant while the learned Assistant Attorney General Mr. Saikat Basu conducted hearing on behalf of the Taxes Department at the time of hearing of the case.
Arguments of the Assessee-Applicant
7. The learned Advocate M......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
....rtment.
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 circums......rar, 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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ome tax reference application has been filed raising the following questions:-
“(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 circums......The Registrar, 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.
This case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
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