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Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....Ordinance. Thus if interest accrues to the Assessee-applicant as per section 2(34)(d) of the Income Tax Ordinance 1984, it must be recognized as income. The Assessee-applicant is not being commercial bank or any of the institution mentioned in the provision of section 28(3) of the Income Tax Ordinan......d 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: 21 Jul, 2014 | Hits: 3
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....es for which the finding of fact made by the High Court Division could be disturbed. The position therefore comes this that the third circumstance, that of, seen the three boys together near the bank of the river where the victim's body was found was not satisfactorily established. The......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)
....se of the petitioner. We find no merit in the contention of the learned counsel. The petition is accordingly dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ...... has committed the offence. An accused person can claim for discharge under section 241A of the Code of Criminal Procedure if upon consideration of the material evidence on record of the case and the documents submitted therewith and making such examination, if any, of the accused as the Court ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....d 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) 114 ......I have considered the above submissions and the arguments of the learned Advocates of both the parties with profound attention and have gone through the materials on record particularly the exhibited documents, the documents filed by the defence at the time of examination under section 342 of t..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ......uit is barred by limitation. The High Court Division did not believe also the plaintiff's case and made observations to the effect that the Exhibit-6(sale certificate) has been supported by other documents together with several decrees of the competent court all of which tell against the ca..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....together for hearing, and are now being disposed of by this single judgment. 2. Rules in the aforesaid Writ Petitions were issued in similar terms, namely calling upon the respondent-lender banks and Bangladesh Bank to show cause as to why inclusion and/or circulation of petitioners' n......stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
..... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ...... letter sent by Professor Sharif Akhturzzaman (Phd) being the Head of the DNA Laboratory, the DNA test report and an attachment under the title "DNA parentage test: Technical Issues". These documents have been marked as Exhibits-X, X (1) and X (2)" respectively. 23. On the d..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
.... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ...... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....of Taxes, Companies Circle-15, Taxes Zone-5, Dhaka (briefly, the DCT) disclosing total income at Tk. 4,99,26,985/- as derived from donations, income from business undertakings and interest on savings bank accounts, fixed deposits and Protirakshya Shanchaya Patras (PSPs). Whereupon, the DCT issued st......esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....l obligation or from operation of micro credit program by such trust or obligation is excluded from total income and tax exempted income.........................(20) The incomes from interest of bank accounts, debentures and fixed deposits are not excluded income under the then prevailing provi......ng Additional Commissioner of Taxes, Inspection Range-2, Taxes Zone-5, Dhaka (briefly stated as the IACT). In support of the returns, the assessee submitted audited statements of accounts and related documents before the IACT functioning as DCT under section 10 of the Ordinance. Whereupon, the IACT ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....eply supporting the common order of the Tribunal. 10. It has been stated that the Tribunal was legally justified in mostly rejecting the appeals holding that the income from interests of savings bank accounts, fixed deposits, debentures and Protirakshya Sanchaya Patras (PSPs) are liable to be t......ng Additional Commissioner of Taxes, Inspection Range-2, Taxes Zone-5, Dhaka (briefly stated as the IACT). In support of the returns, the assessee submitted audited statements of accounts and related documents before the IACT functioning as DCT under section 10 of the Ordinance. Whereupon, the IACT ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ......ny deed of agreement for sale of the suit plot is found in the name of defendant Nos. 1-5 as executants and plaintiff as baina receiver, that must have been forged, false, void, concocted and created documents and no right, title and interest will be created in favour of the parties on the basis of ..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
....urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ......sed above, it appears to us reasonable, legal, practical and consciousable that the individual case of each of 46 (forty six) claimants and the other mortgagors be examined with reference to 3(three) documents, namely: the Seizure list, the Mortgage Registers and the Ledger Accounts Book in order to..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... is relating to the assessment year 1998-1999. 2. The assessee-applicant Pubali Bank Limited (hereinafter referred to as the assessee) is the Banking Company dealing with all types of commercial banking services. The assessee has been employing regular method of accounting for its business duly......58/- and taxable income at Tk. 22,42,99,051/- only. Whereupon, the DCT issued notices under sections 83(2) and 79 of the Ordinance and the assessee’s representative appeared before the DCT with documents and after hearing, the DCT disregarding the return and audited accounts computed total tax..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6
Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)
....duct on the part of the Arbitrators. Award amount is very much in consonance with the clause 11 of the agreement. 13. The appellants as requirement of section 33 of the Arbitration Act furnished bank guarantee as security for award money for a limited period and the bank guarantee was extended ......e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246. ..Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10
Borun Khatun and others Vs. Md. Hebaj Uddin Pramanik and another, 2014, 43 DLR (HCD)
....on of the suit land till disposal of the appeal. Send down the lower Court records. Communicate this judgment at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 58. ......d. Hebaj Uddin Pramanik and another..........Plaintiff-Appellant-Opposite Parties Judgment April 6, 2014. Result: The rule is made absolute. Presumptive value of 30 years old documents It is true but contents of the exhibits 3 and 2 series being 30 years old are require..Category: Property Law | Date: 6 Apr, 2014 | Hits: 9