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....ividend. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deputy Commissioner 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 i...... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J:- I agree.
Ed
This Case is also Reported in:
...... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J:- I agree.
Ed
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
....gh Court Division has considered the fact of their abscondence as a strong circumstance which according to it corroborates the prosecution's case of their participation in the killing, but it has totally overlooked the fact of abscondence of accused Abdul Quader from the initial stage of th......in section 10 and held that the words of section 10 must be construed in accordance with it and are not capable of being widely constructed so as to include a statement made by one conspirator in the absence of the other with reference to past acts done in the actual course of carrying out the ...... 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)
....ividend. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deputy Commissioner 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 i......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: ......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)
.... the relevant assessment year, any income derived from house property held under trust or other legal 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 ...... Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. Ed. This case is also Reported in: ...... Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. Ed. This case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Nurul Hoq Bhuiyan Vs. Momtazul Islam and others, 2014, 43 CLC (HCD)
....d defendant Nos. 66 to 76 as his heirs and successors. That the defendant No. 68, Rafiqul Islam purchased 0.09 acre of land from the recorded owner and thus the contesting defendant Nos. 66 to 76 got total 4.85½ acres of land and they prayed for separate saham for that quantum of land. 6...... separate saham for 4.42 acres of land. In the circumstances both these two Civil Petition for Leave to Appeal be dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 51. ...... separate saham for 4.42 acres of land. In the circumstances both these two Civil Petition for Leave to Appeal be dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 51. ..Category: Property Law | Date: 12 May, 2014 | Hits: 6
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ry Social Welfare Organization and Foreign Donation (Voluntary Activities) Organization. 5. The assessee submitted its income tax returns for the assessment years 2001-2002 and 2002-2003 showing total income at Tk. 116,62,39,715/- and net loss of Tk. 7,02,89,923/- respectively before the Inspec......ngladesh is directed 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: ......ngladesh is directed 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: 12 May, 2014 | Hits: 5
Abdul Hamid (Ujir) Vs. State and others, 2014, 43 CLC (HCD)
.... Nirjatan Damon Tribunal, Habigonj is hereby quashed. Send a copy of this judgment to the concerned Court immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 154 ...... Nirjatan Damon Tribunal, Habigonj is hereby quashed. Send a copy of this judgment to the concerned Court immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 154 ...... Nirjatan Damon Tribunal, Habigonj is hereby quashed. Send a copy of this judgment to the concerned Court immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 154 ..Category: Criminal Law, Women and Children | Date: 8 May, 2014 | Hits: 5
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
....ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......ent. If the assessment of valuation made by the Income Tax Department is allowed to be questioned then the very sanctity of such assessment will be at stake and this may cause overlapping exercise of jurisdiction between the two independent departments of the Government. The officials of the Income ..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
....g Nikah Registrar of the Union. On 07.02.2008 Respondent No.2 accordingly issued a letter addressing Respondent No.3 recommending the name of the petitioner for appointment as Nikah Registrar. But in total disregard of the said recommendation the Respondent No.6 appointed one Md. Abdul Alim (Res-7) ......l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ......in J.- This Rule was issued calling upon the respondents to show cause as to why the letter dated 05.12.2012 issued by the Senior Assistant Secretary, Bichar Shakha-7 (Respondent No.2) creating a new jurisdiction of Nikah Registrar in No.7, Bhadra Union Nagarpur, Tangail in violation of Rule 13(Uma)..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
.... noted that as the authorities have resolved to do what the petitioner of that petition aspired, this petition has become infructuous. 119. We find both the leave to appeal application totally devoid of merit, founded upon total delusive introspection and hence both of them, namely, C......r originally fixed rent for the last two quarters of 1945, as the defendant declined to give in to that demand. 64. As the agreement for reduced rent fell short of a contract because of the absence of consideration, the defendant could not foster the plea of breach of contract, but in......h is not a piece of legislation, yet binding, the Additional Deputy Commissioner may, with the previous approval of the government, transfer or otherwise dispose of any vested property, in whose jurisdiction it is situate, provided that no such approval shall be necessary for granting leas..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Sharif Miah Vs. Rina and anothers, 2014, 43 CLC (HCD)
....r shall also be furnished free of cost to the learned Advocates for both sides. Hearing adjourned till 6-4-2014. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 16 ......r shall also be furnished free of cost to the learned Advocates for both sides. Hearing adjourned till 6-4-2014. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 16 ......r shall also be furnished free of cost to the learned Advocates for both sides. Hearing adjourned till 6-4-2014. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 16 ..Category: Civil Law, Women and Children | Date: 3 May, 2014 | Hits: 5
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....a 70,00,000 as the consideration money and out of which they received a sum of Taka 15,00,000 as baina on the dale of the said agreement/Thereafter, the defendants Nos.1-5 and their mother received a total sum of Taka 39,50,000 from the plaintiff on different dates by cash and cheque. Thus they rece......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 ......the plaint. Thus this provision applies when it appears from the statement in the plaint that suit is barred by any law either due to limitation, res-judicata or barred by law providing ouster of the jurisdiction of the Court." 40. In the cases reported in 52 DLR (AD) 48, 13 BLD (AD) 217 a..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
....elonged to him in an open and unpacked condition and also the gold of different mortgagors contained in different packets, each packet for each individual mortgagor. As per the seizure list, the total gold ornaments were seized from Room No.1 which is used in the showroom were 40 bhoris, 3 anna......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. ......ed 13-6-2005 rejected the prayer for further investigation on the finding that on acceptance of the final report submitted in Kotwali Police Station Case No.24(8)2004, it ceased to have any jurisdiction to pass any order for further investigation. On conclusion of investigation of the subs..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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 taxable income at Tk. 35,70,76,797/- by disallowing deductions under section 29 of the Ordinan......ngladesh, is directed 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: ......ngladesh, is directed 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: 27 Apr, 2014 | Hits: 6
Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)
....king settlement of dispute under clause 17 of the agreement was placed before the Arbitrator and claim of Taka 14.50 lac had been put forward and the claim of Taka 14.50 lakh was 1% commission of the total price of Taka 14.50 crore as contained in sub-clause-Ka of the additional commission of c......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. ......owed interest on the award amount, the High Court Division is not competent to allow any interest on the cross appeal of the said respondent and thereby the High Court Division acted beyond jurisdiction in entertaining the Cross Appeal No.5 of 2001 and allowing @ 5% per annum from the date..Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10
হোটেল পূর্বাণী ইন্টান্যাশনাল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
....ng such other evidence, if any, as he may require on specified points, by an order in writing assesee, within thirty days after the completion of the hearing or consideration, as the case may be, the total income of the assessee and determine the sum payable by him on the basis of such assessment, a......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in: ......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4
Ibrahim Vs. State, 2014, 43 CLC (HCD)
....positive evidence, (2970 P Criminal LJ 166)….53 Credibility of witness whether oral and circumstantial, credibility of testimony depends considerably on a judicial evaluation of the totality, not isolated scrutiny. When dealing with the serious question of guilt or innoce......m be set at liberty if not detained in any other case. The Office is directed to send down the records at once. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 289 ......g for the convict-appellant seeks to impeach the impugned judgment and order of conviction and sentence on fivefold arguments: Firstly: The learned Judge tried the case without jurisdiction inasmuch as he is not empowered under section 17 of the Ain, 1995 to try such case as t..Category: Evidence Law, Women and Children | Date: 16 Apr, 2014 | Hits: 17
Borun Khatun and others Vs. Md. Hebaj Uddin Pramanik and another, 2014, 43 DLR (HCD)
....hakhila in the year of 1351, 1352, 1355, 1357 which has been exhibited as exhibits No. 2-2(Ga) series in which it is seen that they paid education cess to the Jaminder which made the rent receipts as totally unbelievable and the case of the plaintiffs stands as false and concocted. In support o......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. ...... Presumptive value of 30 years old documents It is true but contents of the exhibits 3 and 2 series being 30 years old are required to be proved. Learned Judge being final Court of fact has jurisdiction under section 107 of the Code of Civil Procedure to decide this law point by refer..Category: Property Law | Date: 6 Apr, 2014 | Hits: 9
State Vs. Shajahan Bepari and others, 2014, 43 CLC (HCD)
....e is directed to dispose of the case within six months from date. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 140 ......e is directed to dispose of the case within six months from date. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 140 ......ed within ninety days from that date; and the proceedings thus revived shall continue from the stage at which they were stopped; Provided that where such Court is not in existence or has no jurisdiction to try the case for any reason the application for such revival shall be made to the Co..Category: Criminal Law, Procedural Law | Date: 3 Apr, 2014 | Hits: 3
AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)
....recruitment Rules, 1981 ("the Rules 1981") provides that the vacant post of Chief Engineer under PWD shall be filled by way of promotion from amongst the Additional Chief Engineers having a total service experience of 18 (Eighteen) years including 3 (three) years experience as Additio......seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ......s of the petitioner and other seniors who have the rights to be promoted ahead of 'their juniors, if they are not found, otherwise disqualified. 34. On point of maintainability in writ jurisdiction he submitted that Dr Nurul Islam's case, 33 DLR (AD) 201, is the first milestone ca..Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6
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