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State Vs. Md. Golam Rabbani, 2016, 45 CLC (HCD)

....this judgment and order to the learned trial court concerned immediately for information and necessary action. Ed.  This Case is also Reported in: 68 DLR (HCD) (2016) 167   ......ated. 24. P.W.9 of the case Doctor Shahjahan Ali, who is a counter signing doctor of the postmortem report, testifies that on 30-11-2006 he was serving as head of department of Forensic Medicine Department, Shahid Ziaur Rahman Medical College Hospital, Bogra. On that date his subordinate, Dr. K..

Category: Evidence Law | Date: 6 Dec, 2015 | Hits: 6

Ali Ahsan Muhammad Mujahid Vs. The Government of Bangladesh, 2015, 44 CLC (HCD)

....has been affirmed by the Appellate judgment. We do not find any illegality in our Appellate judgment. Hence, the review petition is dismissed. Ed. This case is also Reported in: ......ther Abdul Awal. The victim’s trousers and gamchha (indigenous towel) used for blindfolding him helped the identification of the body. Body of Shantosh Chandra Bhattacharjee of the History Department, Dacca University was identified by his son Prodip and colleague Nuruddin. The victim&rsq..

Category: International Crimes Tribunal Law | Date: 18 Nov, 2015 | Hits: 111

Salauddin Qader Chowdhury Vs. Chief Prosecutor, International Crimes Tribunal, Dhaka, Bangladesh, 2015, 44 CLC (AD)

....onviction and sentences in respect of charge Nos. 2, 3, 4, 5, 6, 8, 17 and 18 are hereby main­tained. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 295     ......So, according to him, this gentleman manufactured all these affi­davits. The affidavit of Mr.Siddique has been sworn on a white paper and it has not been authenticated by any officer of the State Department, USA and not having been authenticated by the Counselor or any officer of the Bangladesh ..

Category: International Crimes Tribunal Law | Date: 29 Jul, 2015 | Hits: 38

Hossain Ali and Others Vs. Government of Bangladesh and Others, 2015, 44 CLC (HCD)

....est possible amount of time preferably within 3(three) months from the date of receipt of the judgment of this court. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 37   ...... Dhaka. Ref: 1. A letter from the office of the Attorney General for Bangladesh under the signature of assistant attorney General Mr. Arobinda Kumar Roy. 2. Instruction of Director General, Department of Land Records and Surveys. Following the above mentioned letter it is stated that ..

Category: Property Law, Tenancy Law | Date: 30 Apr, 2015 | Hits: 4

Sohan Kumar Agarwala Vs. Assistant Registrar, Department of Patents Designs and Trade Marks and another, 2015, 44 CLC (AD)

....tions made hereinbe­fore. We make it very clear that the Registrar himself shall hear and dispose of the matter. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 213.   ......iah J    Md. Imman Ali J    AHM Shamsuddin Chowdhury J Sohan Kumar Agarwala....................Petitioner   Vs. Assistant Registrar, Department of Patents Designs and Trade Marks and another................Respondents Judgm..

Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20

Star Vegetable Oils Limited, 195 Motijheel C/A, Dhaka Vs. The Commissioner of Taxes, Taxes Zone-03, Dhaka, 2015, 44 CLV (HCD)

....tive and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. This Case is also Reported in:     ........( 16) Lawyers Involved: Mosharaf Hossain, Advocate—For the Assessee-applicant S. Rashed Jahangir, DAG with Saikat Basu, AAG, Nasrin Parvin Shefali, AAG—For I.T. Department I.T. Reference Application No. 288 of 2008. Judgment AFM Abdur Rahman, J.&..

Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1

Getco Trading Limited, Represented by its Managing Director Mr. K.M. Khaled Vs. The Commissioner of Taxes, Taxes Zone-14, 2015, 44 CLC (HCD)

....of the account, save and accept the statutory disallowances. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ssessee-applicant. 7. The learned Advocate Mr. Sarder Jinnat Ali, represented the Assessee-applicant, while the learned Assistant Attorney General Mr. Shaikat Basu, argued on behalf of the Taxes Department at the time of hearing of these three Income Tax Reference Applications. Argument of..

Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1

Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A, Dhaka-1000 Vs. The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka, 2015, 44 CLC (HCD)

.... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......porting the orders passed by the Tribunal and stating that the questions of law raised in the reference applications have already been settled finally by the Appellate Division in favour of the Taxes Department and, as such, there is no scope to decide the same questions of law afresh by this Divisi..

Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1

Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)

....Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in:     ......porting the orders passed by the Tribunal and stating that the questions of law raised in the reference applications have already been settled finally by the Appellate Division in favour of the Taxes Department and, as such, there is no scope to decide the same questions of law afresh by this Divisi..

Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58

The Commissioner of Taxes, Taxes Zone-5, 28/F, Segunbagicha, Dhaka Vs. Ms. Rubana Huq, wife of Mr. Aanisul Huq, 2015, 44 CLC (HCD)

....he result, the Income Tax Reference Application is rejected. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......-respondent Judgment January 7, 2015 Result: The Income Tax Reference Application is rejected. Lawyers Involved: Shaikat Basu, AAG with Nasrin Parvin, AAG—For I.T. Department. Sarder Jinnat Ali, with Md. Delowar Hossain—For the Assessee-respondent ..

Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....uestion 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: ......i-Azam Welfare Trust, 36 DLR (AD) 166.  Lawyers Involved: Md. Asaduzzaman, Adv.—For the Assessee-applicant  Nasrin Parvin, AAG with Saikat Basu, AAG—For I.T. Department I.T. Reference Application No. 152-155 of 2006 With I.T. Reference Applica..

Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0

International Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000 Vs. The Commissioner of Taxes, Taxes Zone-LTU, Dhaka, 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: ......be endorsed by this court......... (14 & 15) Lawyers Involved: Abdus Salam Mamun, Adv.—For the Assessee-applicant Nasrin Parvin, AAG with Saikat Basu, AAG—For I.T. Department. I.T. Reference Application No. 333 of 2012. Judgment AFM Abdur Rahma..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ed in negative and in favour of the Assessee-applicant. However, there shall be no order as to costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..............(15) Lawyers Involved: Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Assessee-applicant Saikat Basu, AAG with Nasrin Parvin, AAG—For I.T. Department I.T. Reference Application No. 239 of 2010. Judgment AFM Abdur Rahman..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)

....copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73   ......T authority shall not issue any notice in whatever form (either direct demand or notice under section 55(1) of the VAT, Act) under the direction or at the dictate or behest of local and Revenue Audit Department Directorate clear and simple. Only the procedure laid down in the VAT Act shall apply in ..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5

One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....9. Accordingly the application praying for review 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: ....................(7) Lawyers Involved: Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the review-applicant. Saikat Basu, AAG. Nasrin Parvin, AAG—For I.T. Department Review Rule No. 26 (Rev)/ 2014 (Arising out of I.T. Ref: Application No.294 of ..

Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0

A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....ment and 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) 130 ......ment and 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) 130 ..

Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11

The Commissioner of Taxes, Taxes Zone-1, 2nd 12-Storied Building, Segun Bagicha, Dhaka Vs. Arif Knit Spin, 2014, 43 CLC (HCD)

....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: ......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: ..

Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0

Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)

....preme 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:   ......preme 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:   ..

Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20

Youngone (CEPZ) Limited, Plot No.11-16, Sector-2, Export Processing Zone, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong, 2014, 43 CLC (HCD)

.... 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: ......reased the assessee’s long term foreign loan burden which is an item of assessee’s balance sheet. The Tribunal examined the records in the light of submission of the assessee and the Departmental Representative. We are in agreement with the submission of the A.D.R. that the foreign ..

Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1

Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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:   ......reased the assessee’s long term foreign loan burden which is an item of assessee’s balance sheet. The Tribunal examined the records in the light of submission of the assessee and the Departmental Representative. We are in agreement with the submission of the A.D.R. that the foreign ..

Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17