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Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......licant submitted a written explanation before the DCT concern. But the DCT concern without complying the provision of law, whimsically assessed the tax liability of the Assessee-applicant at a higher amount, for which the Assessee-applicant preferred the appeal before the First Appellate Authority, ......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....;sion only, viz, when they were entrusted with the delivery order of 100 tons of cement the case would certainly have been one under section 407 IPC but when they were appointed carriers for the whole of the years 1953-54, they were appointed agents of Construction Division for that year for th...... in time as per work order. Accordingly, failure to perform the work as per work order by the contractor in a way of his business as an agent taking fraudulent mensrea to deceive the Government amounts to an offence of criminal breach of trust which is punishable under section 409 of the Penal......ame as per work order. In the instant case, the accused-petitioner as agent received work order, took some payment against the bills from the Roads and High ways, misappropriated the public money and ultimately failed to handover the bhaban to the authority by constructing the same in time..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited 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: ......ed in the negative and in favour of assessee. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Section 29(viii) Under section 29(viii) of the Income Tax Ordinance 1984, any amount paid by an assessee company to its employee and styled as entertainment allowances are admiss......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: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....4. 4. It has been asserted in both the aforesaid Income Tax Reference Applications that the Assessee-applicant Haji Mohammad Ali is a businessman dealing with the trading of Oil and Sugar in the whole sale market having Proprietorship Firm named, M/S. Shahnewaz Enterprise. The Assessee-applican......me tax return for the assessment year 2004-2005 and 2005-2006 under the provision of Self Assessment Scheme as provided in section 83A of the Income Tax Ordinance 1984 disclosing a total income at an amount of Tk. 12,76,450.00 for the assessment year 2004-2005 and Tk. 12,86,935.00 for the assessment......admittedly the Assessee-applicant is a businessman of purchasing and selling the delivering order of sugar and other consumer item for which the purchaser of due from the Assessee-applicant deposited money in the bank account of the Assessee-applicant which was time flight to the concern industrial ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
.... be sustained.......................................(20) Be that as it may there is another aspect of the issue. In the instant case admittedly the assessee-writ petitioner paid the gas bill for whole assessment years 2004-2005 and 2005-2006 admittedly without such deduction and again made the ......the gas company is collected through the banking channel, which has not been denied by the taxes department that the consumer pays the bill to the classified Bank and the Bank in turn pays the billed amount to the gas company. It appears from the highlighted portion that the provision of rule 16 of ......ision of rule 16 did not make the payer of the bill to the gas company as “deducting authority” of such advance income tax. In case of gas bill payment, the consumer deposits the gas bill money to the Bank and the bank in turn pays the amount to the gas company. In this system the ultima..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....i) Accrues or arises, or is deemed to accrue or arise, to him in Bangladesh during that year. (2) Notwithstanding anything contained in sub-section (1), where any amount consisting of either the whole or a part of any income of a person has been included in his total income on the basis that it......Assessee-applicant company conducted hearing before the DCT concern, who upon disallowing some of the expenditure, incurred by the Assessee-applicant, estimated income of the Assessee-applicant at an amount of Tk. 24,58,46,420.00. 3. Being aggrieved with and highly dissatisfied by the said asse......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
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
.... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ......ing Act, 1867 (Act No. II of 1867); section 3 The Penal Code, 1860 (Act No. XLV of 1860); section 294A Gambling, its meaning, extent and status under law a) any game that is played for money, wager or stake or in other words played risking money or something of value for a chance to w..Category: Others | Date: 28 Jun, 2014 | Hits: 91
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......t cannot be ascertained whether the disputed land was purchased in the name of the defendant No. 1 and others jointly or in benami and as the suit land was purchased by Ajmat Ali by his own money; the heirs of Ajmat Ali are entitled to get the share of the land. Accordingly, the defen..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
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 ......irector of the organization knowing well that there was continuous misappropriation, he did not take any step for which the accused persons being emboldened with his conduct misappropriated huge amount of money and that though he had been performing as Managing Director for a long time, he...... the organization knowing well that there was continuous misappropriation, he did not take any step for which the accused persons being emboldened with his conduct misappropriated huge amount of money and that though he had been performing as Managing Director for a long time, he did not t..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....the alleged transaction of bribe had proceeded illegally without compliance of the provisions of law. He did not obtain any sanction for trapping the case from the lawful authority. As such, the whole act of trap has become illegal and on the basis of the said illegal trap there cannot be any l......r but the accused had demanded Taka 5,000 to him as bribe. Abdus Salam Khokon expressed his inability to fulfill the demand of the accused to which the accused informed him that without the said amount his name will not be mutated for the said land but at one stage for the request of Abdus Sala......m Khokon. The accused on their query admitted before the informant and the Magistrate that he had received Taka 4,000 from Abdus Salam Khokon as bribe. They found the similarity between the recovered money with the inventory list prepared on the same day. The informant arrested the accused and seize..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 ...... the land which is the subject of the protected interest. On proof that the land is held at a rent which was not at the time the lease was granted a fair rent, the Court may enhance the rent, to such amount as appears to be fair and equitable." 42. Having considered sub-section 4 of sec&sh...... 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 ..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
....ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......statement of asset and liability and documents of house loan before the DCT and he disclosed to have received cash gift of Tk. 6,00,000.00 from his wife and Tk. 2,04,000.00 from his brother but those amounts were initially taken as loans from his wife and brother. Therefore, the DCT arbitrarily adde...... Bench-4, Dhaka was justified to extend the mischief of section 19(11) of the Income Tax Ordinance treating the receipt of cash asset by way gift within the meaning of “Whether convertible into money or not?”
3. The assessee-applicant I.M. Reazul Hasan is a public servant hold..
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....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 ......he said decree. At one stage of the execution process, the judgment-debtors including the petitioner filed application before the concerned Adalat for allowing them to repay the entire decreetal amount without interests by installments in view of the provisions under section 49(1) of the Artha ......e High Court Division issued Rule and stayed further proceedings of the said execution case. According to the petitioner, the said judgment-debtors have in the meantime paid the entire decreetal money, however, without interests. 6. As against the aforesaid circumstances and backgroun..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ...... case khatian. That the pre-emptor-petitioners filed this case for pre-emption in respect of the share of the opposite party No.1 within the statutory period of limitation on depositing the requisite amount. 3. The pre-emptee opposite party Nos.1 and 2 contested that case by filing written obje......ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
....trative Appellate Tribunal, but for other grounds discussed above. Accordingly, the petition is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 127.
......he post of SSAE, but creating a Special Class of SAE. In the said Memo, the Manager/Diesel, Bangladesh Railpath, Parbotipur was asked to dispose of the matter according to law and also to realize the amount from the person concerned. On the basis of the said demand, the Executive Manager, Diesel, Ra......l Act, 1980 (the Act, 1980) for an order to the effect that opposite party Nos. 2 and 3 (respondent Nos. 3 and 4 herein, hereinafter referred to as the opposite parties) were not entitled to the money claimed in the Memo dated 29-6-1991 vide No. ৩৩০৩/আই/সৈয়দ/পরি-১/à§..
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 ......ted 16-10-2011, passed in the said second Revision, operation of the impugned Judgment and decree was stayed for 6(six) months, subject to deposit by the defendant in the trial court a lump amount of Taka 25,000 and also a monthly maintenance of Taka 2,000. 8. The first part of the di....... 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 ..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
....s on record, assessed total taxable income of the assessee at Tk. 17,79,39,587/-. The assessee claimed that as a charitable trust, its income was used wholly for charitable purposes and, as such, the whole income of the assessee is exempted/excluded from income tax in view of the provision of sectio......(d) any sum deemed to be income, or any income accruing or arising or received, or deemed to accrue or arise or be received in Bangladesh under any provision of this Ordinance:
Provided that the amount representing the face value of any bonus share or the amount of any bonus declared, issued or......s and circumstances of the case, the Tribunal was justified in not excluding Tk. 8,15,04,066/- from the interest income of the applicant inasmuch as the said sum was interest earned on FDRs made with money accruing in the micro-credit schemes of the applicant which is statutorily exempted from taxat..
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
....the confessional statement of co-accused Bazlur Rahman @ Bazlu, though retracted subsequently having been corroborated by the oral and the circumstantial evidence is admissible against whole body of conspirators to prove the charge of conspiracy under section 10 of the Evidence A...... 18. So before insertion of section 120A and 120B, criminal conspiracy was an offence of abetment. Section 120A provides an extended definition of criminal conspiracy covering acts which do not amount to abetment by conspiracy within the meaning of section 107. In order to constitute conspirac...... 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)
....s on record, assessed total taxable income of the assessee at Tk. 17,79,39,587/-. The assessee claimed that as a charitable trust, its income was used wholly for charitable purposes and, as such, the whole income of the assessee is exempted/excluded from income tax in view of the provision of sectio......(d) any sum deemed to be income, or any income accruing or arising or received, or deemed to accrue or arise or be received in Bangladesh under any provision of this Ordinance: Provided that the amount representing the face value of any bonus share or the amount of any bonus declared, issued or......s and circumstances of the case, the Tribunal was justified in not excluding Tk. 8,15,04,066/- from the interest income of the applicant inasmuch as the said sum was interest earned on FDRs made with money accruing in the micro-credit schemes of the applicant which is statutorily exempted from taxat..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....sion and also that of the appellate Court below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ...... case khatian. That the pre-emptor-petitioners filed this case for pre-emption in respect of the share of the opposite party No.1 within the statutory period of limitation on depositing the requisite amount. 3. The pre-emptee opposite party Nos.1 and 2 contested that case by filing written obje......sion and also that of the appellate Court below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ..Category: Civil Law, Property Law | Date: 14 May, 2014 | Hits: 7
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