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.... the loan fund. The applicant society submitted return for the assessment year 1983-84 showing income of Taka 2,59,684 and as Voluntary Non-Government Organisation (NGO) claimed exemption from income tax under section 4(3)(i) of the Income Tax Act, 1922. The assessing officer rejected the claim of e......mulated in both the reference applications are answered in the negative and in favour of the assessee.
There will be no order as to costs.
Ed.
This Case is also Reported in: 54 DLR (2002) 168.......red in the negative and in favour of the assessee.
There will be no order as to costs.
Ed.
This Case is also Reported in: 54 DLR (2002) 168.......mulated in both the reference applications are answered in the negative and in favour of the assessee.
There will be no order as to costs.
Ed.
This Case is also Reported in: 54 DLR (2002) 168...
Category: Fiscal/Taxation Law | Date: | Hits: 65
Sew Bishar Prasad Vs. Collector of Customs, Chittagong and others, 2001, 30 CLC (HCD)
.... order has been issued upon the petitioner asking him to value his goods accordingly and to pay customs duty upon that value which the customs authority call indicative value. 6. In this case, the tax has been imposed on the basis of the term ‘indicative value’ but this term indicative value ......ase the bank guarantees furnished by the petitioner in terms of the Rule within 15 days from the date of receipt of this order. No costs. Ed. This Case is also Reported in: 54 DLR (2002) 173. ......td. vs. Collector of Customs, Chittagong and others, 5 MLR (HC) 121 = 52 DLR 382; Md. Ayub and others vs. Collector of Customs and others in Writ Petition Nos. 1495 of 1996 and others; Rahmania Vanaspati Product Ltd. Vs. Collector of Customs, 4 BLC 85. Lawyers Involved: Md. Ramjan Ali Sikder f......ase the bank guarantees furnished by the petitioner in terms of the Rule within 15 days from the date of receipt of this order. No costs. Ed. This Case is also Reported in: 54 DLR (2002) 173. ..Category: Fiscal/Taxation Law | Date: | Hits: 83
Commissioner of Taxes Vs. Prime Bank Ltd., 2007, 36 CLC (HCD)
....e of the respondent assessee and restored that of the Deputy Commissioner of Taxes. 2. The assessee is a banking company and was accordingly incorporated in Bangladesh. It submitted its income tax return for the assessment year 1999-2000 claiming total income of Taka 31,03,352. Pursuant to no......etting aside the appellate order of the Commissioner (Appeals), which maintained the addition by the Inspecting Additional Commissioner of Taxes of unrealised loss of Taka 18,15,67,643 to the income, deducted as expenditure in lump under the head, "Other expenditure" in the profit and loss account a......rdinance is rejected since we do not think that this is a fit case for appeal. Ed. This Case is also Reported in: 59 DLR (2007) 629. ...... 14. According to such definitions, stock-in-trade also means the inventory of merchandise held for sale. All the merchandise and equipment kept on hand and used in carrying on a business. The resources available to and habitually called on by a person in a given situation. A resource somebody ..Category: Fiscal/Taxation Law | Date: | Hits: 82
Angels Corporation (Pvt.) Ltd. and another Vs. Bangladesh and others, 2007, 36 CLC (HCD)
...." Further, referring to Mr. Justice Md. Habibur Rahman and Mr. Anisuzzaman's "আইন শব্দকোষ" published by Anyaprokash at page 345 he submits that the word "earned income" means "for tax purpose as a reward for service rendered." Upon citing those dictionary meanings the learned Adv......sult, Rules in Writ Petition Nos. 6579 of 2004 and 6057 of 2005 are discharged without any order as to costs.Stay granted earlier stands vacated.Ed.This Case is also Reported in: 59 DLR (2007) 601. ......his Case is also Reported in: 59 DLR (2007) 601. ......sult, Rules in Writ Petition Nos. 6579 of 2004 and 6057 of 2005 are discharged without any order as to costs.Stay granted earlier stands vacated.Ed.This Case is also Reported in: 59 DLR (2007) 601. ..Category: Others | Date: | Hits: 104
Integrated Services Ltd. Vs. Commissioner (Current Charges), Customs and others, 2007, 36 CLC (HCD)
....n' dated 21-8-2004 sealed and signed by the Bangladesh Bank (Annexure F) was sufficient evidence of the purchase of the stamps in question from the Bangladesh Bank. Payment of any customs duty or any tax or charge was in no way involved in carrying and/or taking such stamps out of Bangladesh. No que......legal effect. The respondents are directed to refund the, detained non-adhesive share transfer stamps by 24th day of May, 2007, positively. Ed. This Case is also Reported in: 59 DLR (2007) 597.......to refund the, detained non-adhesive share transfer stamps by 24th day of May, 2007, positively. Ed. This Case is also Reported in: 59 DLR (2007) 597.......short, are that the petitioner is a private limited company, incorporated in Bangladesh. Pursuant to a Joint Venture Agreement (hereinafter referred to as JVA), the petitioner with the Technology Resources Industries Bhd. Malaysia (hereinafter referred to as the TRI) formed a joint venture company..Category: Business or Commercial Law | Date: | Hits: 178
Aziz Hasan and others Vs. Bangladesh, 2007, 36 CLC (HCD)
.... or tariff in force at the time of opening of the letter of credit. …………………………………………………… No vested right is acquired by the importer to pay sales tax and customs duty on the basis of tariff value declared by notification in force on the date of o...... not pay in cash the amount of money covered by respective bank guarantees within a period of thirty days of receipt of this order. Ed. This Case is also Reported in: 59 DLR (2007) 563. ......, 40 DLR 273; Mustafizur Rahman vs. Government of Bangladesh and 6 others51 DLR (AD) 40; Selim (Haji) vs. Collector of Customs, 54 DLR 287. Lawyers involved: Dr. M. Zahir, Senior Advocate with Md. Shafiqur Rahman, Advocates—For the Petitioners. (In all the writ petitions) Na...... not pay in cash the amount of money covered by respective bank guarantees within a period of thirty days of receipt of this order. Ed. This Case is also Reported in: 59 DLR (2007) 563. ..Category: Fiscal/Taxation Law | Date: | Hits: 64
Abdul Baten (Md.) Vs. Chairman, NBR & others, 2007, 36 CLC (HCD)
....ed a Rule Nisi and also an ad-interim order of release on payment of the duties and other charges on the basis of the invoice value in cash and furnishing bank guarantee for the disputed duties and taxes. 3. It is further stated that the petitioner is a commercial importer and paid VAT at the r......rantees received in the above Writ Petitions to the respective petitioners within a period of one month of receipt of this order, positively. Ed. This Case is also Reported in: 59 DLR (2007) 525.......his Case is also Reported in: 59 DLR (2007) 525.......rantees received in the above Writ Petitions to the respective petitioners within a period of one month of receipt of this order, positively. Ed. This Case is also Reported in: 59 DLR (2007) 525...Category: Fiscal/Taxation Law | Date: | Hits: 95
Uzzal alias Elias Hossain Vs. State, 2006, 35 CLC (HCD)
....in and to be paid to the informant Abdul Mannan, the father of the victim, as compensation. Send down the lower Court records at once. Ed. This Case is also Reported in: 59 DLR (2007) 505.......in and to be paid to the informant Abdul Mannan, the father of the victim, as compensation. Send down the lower Court records at once. Ed. This Case is also Reported in: 59 DLR (2007) 505.......r of the victim, as compensation. Send down the lower Court records at once. Ed. This Case is also Reported in: 59 DLR (2007) 505.......other and later to the doctor about the indecent assault upon her by the accused is admissible. 46. We, therefore, find that the hearsay rule is not an absolute exclusionary rule and that the source of the rule, namely the English common law, has been modified to incorporate further inroads ..Category: Criminal Law | Date: | Hits: 35
Hazrat Ali alias Dulal Vs. State, 2007, 36 CLC (HCD)
....y the appellant in jail custody prior to his conviction be deducted from the sentence of imprisonment. Send down the LC records at once. Ed. This Case is also Reported in: 59 DLR (2007) 496. ......olongation of investigation and trial and this is a common feature manifest in large number of cases waiting for trial in the subordinate Courts and unless the period the accused may be in custody is deducted on conviction he is to suffer same punishment twice over. This is the objective behind enac...... deducted from the sentence of imprisonment. Send down the LC records at once. Ed. This Case is also Reported in: 59 DLR (2007) 496. ......y the appellant in jail custody prior to his conviction be deducted from the sentence of imprisonment. Send down the LC records at once. Ed. This Case is also Reported in: 59 DLR (2007) 496. ..Category: Criminal Law | Date: | Hits: 43
Tuta Pramanik (Md) Vs. State, 2007, 36 CLC (HCD)
....is set at liberty forthwith, if he is not wanted in connection with any other case. Send down the lower Court records expeditiously. Ed. This Case is also Reported in: 59 DLR (2007) 492....... years and 7 years respectively and also ordered that both the sentences shall run concurrently. The Court also ordered that the total period which accused-appellant already spent in custody would be deducted from his sentence. 2. The prosecution case, as it appears from the deposition of the......tion with any other case. Send down the lower Court records expeditiously. Ed. This Case is also Reported in: 59 DLR (2007) 492.......is set at liberty forthwith, if he is not wanted in connection with any other case. Send down the lower Court records expeditiously. Ed. This Case is also Reported in: 59 DLR (2007) 492...Category: Criminal Law | Date: | Hits: 42
HP Cold Rolling Mills Ltd. Vs. National Board of Revenue and others, 2007, 36 CLC (HCD)
....on No. 11137-11146 of 2006. Judgment Md. Abdur Rashid J.- Only issue that is involved in the above Rules Nisi is, that whether the Infra-structural Development-Surcharge, briefly IDSC, is a tax, which the petitioner company is entitled to drawback under section 13(1) of the Value Added Tax......tual export of the finished goods as drawback expeditiously, preferably within two months of receipt of this order. Communicate at once. Ed. This Case is also Reported in: 59 DLR (2007) 483.......n (Special Original Jurisdiction) Present: Md. Abdur Rashid J Md. Miftahuddin Choudhury J HP Cold Rolling Mills Ltd……………………………………….Petitioner Vs. National Board of Revenue and others…………………Respondents Judgment July 25, 2007. ......horised to be levied or collected as mentioned in Article 83 of the Constitution, then it is to be credited to the Consolidated Fund mentioned in Article 84 of the Constitution, which is the ultimate source for utilisation for all public purposes. A toll or fee is never intended to be or becomes a p..Category: Fiscal/Taxation Law | Date: | Hits: 93
Mark Builders Limited Vs. Commissioner of Taxes, 2007, 36 CLC (HCD)
.... Md. Abdur Rashid J.- The facts upon which the above reference was presented in short, are, that the applicant was a limited company and engaged in the business of construction. It submitted income tax return as company for the assessment year 1998-99 showing income of Taka 15,350. Then, it submit......r observations. Let a copy of this order be also sent to the Chairman of the National Board of Revenue for guidance and proper action. Ed. This Case is also Reported in: 59 DLR (2007) 463.......er be also sent to the Chairman of the National Board of Revenue for guidance and proper action. Ed. This Case is also Reported in: 59 DLR (2007) 463.......r observations. Let a copy of this order be also sent to the Chairman of the National Board of Revenue for guidance and proper action. Ed. This Case is also Reported in: 59 DLR (2007) 463...Category: Fiscal/Taxation Law | Date: | Hits: 99
Iqbal Hossain Mollah Vs. Director, Plant Protection Wing and others, 2006, 35 CLC (HCD)
....led on behalf of the petitioner in accordance with law expeditiously. Communicate the judgment to the concerned authority at once. Ed. This Case is also Reported in: 59 DLR (2007) 458.......led on behalf of the petitioner in accordance with law expeditiously. Communicate the judgment to the concerned authority at once. Ed. This Case is also Reported in: 59 DLR (2007) 458.......……………………Petitioner Vs. Director, Plant Protection Wing and others……………………Respondents Judgment January 4, 2006. Lawyers involved: Imtiaz Mahmood, Advocate—For the Petitioner. Zaman Akhter, Deputy Attorney-General with Md. Sabed Ali, Assistant Att......respondent No. 1, Director, Plant Protection, Department of Agricultural Extension is empowered to prohibit or restrict the importation of any plant and plant products which, in his opinion, may be a source of infection or infestation to plants and may, in the case of an emergency, waive, alter or m..Category: Business or Commercial Law | Date: | Hits: 219
Mahbub-ur-Rahman Chowdhury Vs. DG, Bureau of Anti-Corruption and others , 2007, 36 CLC (HCD)
....g Port Authority issued a certificate in his favour on 30-3-1994 to the effect that the petitioner has been performing his duties diligently, honestly and sincerely. 3. The petitioner is an income tax assessee having TIN No. 349-102-5092 and has been submitting return in each and every year and p...... In the result, the Rule is discharged without any order as to the cost. The order of stay granted earlier by this Court is hereby vacated. Ed. This Case is also Reported in: 59 DLR (2007) 403. ...... earlier by this Court is hereby vacated. Ed. This Case is also Reported in: 59 DLR (2007) 403. ......ause as to why the impugned order under Memo No. AC/1473 dated 1-7-1998 (Annexure-B to this petition) issued by respondent No. 3 directing the petitioner to submit return of his properties along with source and liabilities of the same should not be declared to have been made illegally, without lawfu..Category: Anti-Corruption Laws | Date: | Hits: 150
Syed Salahuddin Ahmed Vs. Government of Bangladesh and others, 2007, 36 CLC (HCD)
....y each of the judgment be communicated to the Ministry of Law, Justice and Parliamentary Affairs and the Ministry of Communication. Ed. This Case is also Reported in: 59 DLR (2007) 388. ......y each of the judgment be communicated to the Ministry of Law, Justice and Parliamentary Affairs and the Ministry of Communication. Ed. This Case is also Reported in: 59 DLR (2007) 388. ...... Vs. Government of Bangladesh and others........Respondent Judgment February 28, 2007. Cases Referred To- Haji TM Hassan Rawther vs. Kerala Financial Corporation, AIR 1988 (SC) 157; Ramana vs. International Airport Authority of India AIR 1979 (SC) 1628. ......y each of the judgment be communicated to the Ministry of Law, Justice and Parliamentary Affairs and the Ministry of Communication. Ed. This Case is also Reported in: 59 DLR (2007) 388. ..Category: Constitutional Law | Date: | Hits: 200
N Mohd Engineering Industries Ltd. Vs. Commissioner of Taxes, 1999, 28 CLC (HCD)
....nt and order dated 29-5-94 passed by the Taxes Appellate Tribunal, Chittagong Bench, Bangladesh in ITA No. 2469 of 1993-94 (Assessment Year 1991-92). 2. The assessee applicant company filed income tax return for the assessment year 1991-92 showing loss of Taka 62,97,836 which include loss amount ...... as formulated in paragraph No. 7 of the application in the negative and in favour of the assessee. The parties will bear their own costs. Ed. This Case is also Reported in: 54 DLR (2002) 132....... in the negative and in favour of the assessee. The parties will bear their own costs. Ed. This Case is also Reported in: 54 DLR (2002) 132....... as formulated in paragraph No. 7 of the application in the negative and in favour of the assessee. The parties will bear their own costs. Ed. This Case is also Reported in: 54 DLR (2002) 132...Category: Fiscal/Taxation Law | Date: | Hits: 72
Eskayef Bangladesh Ltd. Vs. Commissioner of Taxes, 2004, 33 CLC (HCD)
....ng the appeal in part. 2. Short facts necessary for the disposal of the reference application are as follows : 3. The assessee-applicant, a private limited company, submitted its income tax return for the assessment year 1993-94. The Deputy Commissioner of Taxes, Intelligence & I......and against the Department but other costs mentioned in the said question are answered in the affirmative. No order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 308. ......s. Ed. This Case is also Reported in: 59 DLR (2007) 308. ......and against the Department but other costs mentioned in the said question are answered in the affirmative. No order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 308. ..Category: Fiscal/Taxation Law | Date: | Hits: 64
Aminul Haque Shamim (Md) Vs. Government of the People's Republic of Bangladesh, 2003, 32 CLC (HCD)
....airs of the Republic. In view of the discussion made above the application appears to have no substance and hence is rejected summarily. Ed. This Case is also Reported in: 55 DLR (2003) 90. ......airs of the Republic. In view of the discussion made above the application appears to have no substance and hence is rejected summarily. Ed. This Case is also Reported in: 55 DLR (2003) 90. ......y J Md. Nizamul Huq J Aminul Haque Shamim (Md)…….………………….Petitioner Vs. Government of the People's Republic of Bangladesh represented by the Secretary, Ministry of Information and others........................Respondents Judgment January 6, 2003. Lawyer Involv...... the supply and dissemination of information of public interest and importance; (f) to keep under review cases of assistance received by any newspaper or news agency in Bangladesh from any foreign source including such cases as are referred to it by the Government are brought to its notice by any..Category: Constitutional Law | Date: | Hits: 213
Eastern Hardware Store Vs. Commissioner of Taxes, 1999, 28 CLC (HCD)
....has been held that the assessee may raise a point of law before the Tribunal for the first time provided no fresh evidence is required to decide the issue. It appears from Annexure ‘A’ the income tax return of the assessee, that the assessee paid Life Insurance Premium and purchased Defence Savi......n favour of the applicant. Accordingly, the questions raised in the reference are answered as above. There will be no order as to cost. Ed. This Case is also Reported in: 54 DLR (2002) 125. ......ions raised in the reference are answered as above. There will be no order as to cost. Ed. This Case is also Reported in: 54 DLR (2002) 125. ......n favour of the applicant. Accordingly, the questions raised in the reference are answered as above. There will be no order as to cost. Ed. This Case is also Reported in: 54 DLR (2002) 125. ..Category: Fiscal/Taxation Law | Date: | Hits: 65
Sonali Bank Vs. Rana Oil Mill and ors., 1999, 28 CLC (HCD)
....0 is hereby set aside and the suit is also dismissed with costs of appeal and the suit. Send down the lower court records at once. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 130. ...... from IDA loan account. Cash credit limit loan has been advanced by the bank from its own fund under separate contracts with much higher rate of interest @16% with penal interest up to 20%. So having deducted this good amount of Taka 1, 44,000.00 from cash credit limit to adjust IDA instalment illeg......ith costs of appeal and the suit. Send down the lower court records at once. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 130. ......eligible project to be newly set up—Finance may be admissible to cover up to 80% of the cost in exceptional cases for loans not exceeding Taka 5,00,000.00. The project sponsor must have their own resources adequate to subscribe to the required equity.” In paragraph 8 of the circular the perio..Category: Civil Law | Date: | Hits: 85
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