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Yeamin Nobi (Md.) and others Vs. Moklesur Rahman and others, 2015, 44 CLC (HCD)
....myself are in possession over the suit land by specific boundary. I have got separate holding No. 8 for my portion. The plaintiff's holding number is 8/1. We also pay separate municipal tax. This witness as defendant No. 1 filed written statement in Title Suit 174 of 1976 stating inter......sed without any order as to cost. Let a copy of this judgment along with the lower Court's record be sent down at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 281 ......udgment along with the lower Court's record be sent down at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 281 ......sed without any order as to cost. Let a copy of this judgment along with the lower Court's record be sent down at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 281 ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2015 | Hits: 36
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: ......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: ......gment. We do not find any illegality in our Appellate judgment. Hence, the review petition is dismissed. Ed. This case is also Reported in: ......iracy had not been proved; that the testimonies of P.Ws.2 and 5 are not reliable, that the members of “Badr bahini” were in fact, “ফালতু” (Extras) and they were mere sources of Pak Army; that the evidence adduced by the prosecution for this charge were not sufficien..Category: International Crimes Tribunal Law | Date: 18 Nov, 2015 | Hits: 111
City Vegetable Oil Mills Ltd Vs. Commissioner, Customs, Excise & Vat and Others, 2015, 44 CLC (HCD)
....েয়াদের তৎকর্তৃক সরবারহকৃত পণ্য বা প্রদত্ত সেবার উপর প্রদেয় উৎপাদন করের (output tax) বিপরীতে, নিম্নবর্ণিত ক্ষেত্র ব্যতী......directly adjusted by deducting the said amount of Taka 22,40,978 by making a reference to the aforesaid Nathi dated 27-5-2004, and on 7-6-2004, a further amount of Taka 35,41,498.66 was also directly deducted in the current account register by making a reference to the aforesaid Nathi dated 6-6-2003......elevant provisions of law. Communicate this. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 114 ......hout any prejudice to the petitioners to take recourse to relevant provisions of law. Communicate this. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 114 ..Category: Fiscal/Taxation Law | Date: 30 Aug, 2015 | Hits: 5
Tufail K. Haider Vs. Extra Assistant Commissioner of Taxes and Others, 2015, 44 CLC (HCD)
....section 121A of the Income Tax Ordinance. The very concept of 'signing money' or 'earnest money' as received by the petitioner in this case has been misconceived by the tax authorities and, as such, the same has been regarded as capital gains without jurisdiction. Thus......fter sale of the developers' portion of flats to the prospective purchasers. Thus, according to him, since at the time of sale of those flats by the developers through registration, taxes will be deducted in view of the provisions under section 53H, being tax deductable at source, such dedu......cordingly, and the same are struck down. Communicate this. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 105 ......us, according to him, since at the time of sale of those flats by the developers through registration, taxes will be deducted in view of the provisions under section 53H, being tax deductable at source, such deduction of tax at the time of registration for sale of those flats on behalf of the o..Category: Fiscal/Taxation Law | Date: 24 Aug, 2015 | Hits: 2
.... business of the Chief Justice to permit a sitting Judge to accord permission to depose in a tribunal. There are instances that a sitting Judge of the Supreme Court has filed a writ petition over his tax matter. So, there is no legal bar for a sitting Judge to prosecute litigation in any court of la......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
......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
......9;Dainik Bangla'
exhibit-16, it was not probable on P.W. 14's part to witness of the incident.
h) P.W. 18 cannot be relied upon, inasmuch as, he has not stated about the source from whom he has heard.
i) the tribunal erred in law in relying upon exhibit-32, which n..
Category: International Crimes Tribunal Law | Date: 29 Jul, 2015 | Hits: 38
....cept the apology made on behalf of the then Dhaka Board, Chairman and exempt her from imposing any fine.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 349
......cept the apology made on behalf of the then Dhaka Board, Chairman and exempt her from imposing any fine.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 349
......:
Md. Rezaul Hasan J
Farid Ahmed J
Anwarul Islam (Md.)……….......................Petitioner
Vs.
Bangladesh, represented by the Secretary, Ministry of Education and
others...................Respondents
Judgment
May 26, 2015.
Result:
......sions of the concerned regulation, the then Board Chairman has appointed Mr. Golam Sarwar as President and, as such, she has made clear violation of the regulation and cared not at all about the source and limitation of her authority. Hence, this is a fit case where she (the then Chairman ..
Category: Administrative Law | Date: 26 May, 2015 | Hits: 1
Mahmudul Islam Vs. Anti-Corruption Commi¬ssion and others, 2015, 44 CLC (HCD)
....f the deductions were legal and some not legal. In the first installment the ACC sent the petitioner a cheque for an amount of Taka 3,37,250 without deducting any amount as advance income tax and the petitioner paid income tax for the relevant financial year showing his total income whic......ll No.1 (2006-2007) no deduction was made on account of advance income tax or VAT and against Bill No. 2(2007-2008) on account of advance income tax of the two bills (39,825+33,725) = Taka 73,350 was deducted, but due to inadvertence it was mistakenly mentioned that Taka 33,725 was deducted as ......May 18, 2015. Result: The Rule is disposed of. Case Referred to- AA Engineering Ltd. Vs. Khulna University, 66 DLR (AD) 19. Lawyers Involved: Mahmudul Islam, Senior Advocate—Petitioner (In person). Md. Khurshid Alam Khan, Advocate—For the Respondent No.......of the respondent No. 1 ACC, on the other hand, opposes the Rule by filing a written submissions wherein he has categorized his submissions as under:— There are the provisions of source deduction in case of Value Added Tax (VAT) and Income Tax. When in becomes difficult for..Category: Anti-Corruption Laws, Fiscal/Taxation Law | Date: 18 May, 2015 | Hits: 2
Muhammad Kamaruzzaman Vs. The Government of Bangladesh, 2015, 44 CLC (AD)
...., quite candidly submitted that he is aware of the limitations that a review petition faces. Resultantly, the instant review petition is dismissed. Ed. This Case is also Reported in: ......, quite candidly submitted that he is aware of the limitations that a review petition faces. Resultantly, the instant review petition is dismissed. Ed. This Case is also Reported in: ...... that he is aware of the limitations that a review petition faces. Resultantly, the instant review petition is dismissed. Ed. This Case is also Reported in: ......, quite candidly submitted that he is aware of the limitations that a review petition faces. Resultantly, the instant review petition is dismissed. Ed. This Case is also Reported in: ..Category: Criminal Law, International Crimes Tribunal Law | Date: 5 Apr, 2015 | Hits: 60
....ntaining the order of the Commissioner of Taxes (Appeal) without disposing the appeal on merit.”
Fact of the case:
2. It has been asserted that the Assessee-applicant filed its income tax return for the assessment year 2005-2006 under TIN. 269-200-0755/Co.-9 disclosing a loss of Tk. ......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:
......
Vs.
The Commissioner of Taxes, Taxes Zone-03, Dhaka..………………....Respondent
Judgment
January 14, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
The Income T......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:
..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
.... business of indenting and importation of machineries from abroad and derived its income from the commission, service charge, maintenance and rental charge. The Assessee-applicant is a regular income tax payer under the TIN. 070-201-4239/Co.-7 which submitted its income tax return for the assessment......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:
......(6th floor). Dhaka, Bangladesh.…………………………Respondent
Judgment
January 12, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
Questions fo......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:
..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....pholding the orders of the Commissioner of Taxes (Appeals) and the Deputy Commissioner of Taxes in treating the applicant’s contributions to the approved Provident Fund as perquisites and hence taxable under section 30(e) of the Income Tax Ordinance, 1984?
(c) Whether, in the facts and ci......ance any payment to the provident fund or other funds established for the benefit of the employees would only be admissible, if the employer has made effective arrangement to secure that tax shall be deducted at source from any payment made from the fund which are taxable income falling under the he...... steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......ment to the provident fund or other funds established for the benefit of the employees would only be admissible, if the employer has made effective arrangement to secure that tax shall be deducted at source from any payment made from the fund which are taxable income falling under the head ‘sa..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....5, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 under sections 160 and 161 of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) and the parties to the income tax reference applications are same. Therefore, these income tax reference applications have been he......p;……. (a) Any payment to a provident fund or other fund established for the benefit of the employees unless the employer has made effective arrangements to secure that tax shall be deducted at source from any payments made from the fund which are taxable being income falling under......er section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ......ellip;. (a) Any payment to a provident fund or other fund established for the benefit of the employees unless the employer has made effective arrangements to secure that tax shall be deducted at source from any payments made from the fund which are taxable being income falling under the head &l..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....ation by way of affidavit by the donor is also a document to be considered as to the genuinity of the gift. Both the appellate authorities considered the declaration of the husband made in his income tax return as to the gift made to the wife orally, which has been accepted by the wife and declared ......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:
....... Aanisul Huq, House No. 80, Road No. 23, Block–A, Banani, Dhaka..........................Assessee-respondent
Judgment
January 7, 2015
Result:
The Income Tax Reference Application is rejected.
Lawyers Involved:
Shaikat Basu, AAG with Nasrin Parvin, AAG—For I......aka was legally justified in passing order maintaining the appeal order of the Appellate Joint Commissioner of Taxes who passed order in deleting the Income determined by the ACT as Income from other sources under section 19(3)33d at Tk. 1,05,39,450/- by admitting the false and fabricated gift..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....urposes during the year not set apart and project money lent out and taken back along with interest amounting to Tk. 67, 75, 20,570.00 were not used for charitable purposes and as such were liable to tax. 2. Whether in the facts and circumstances of the case the Tribunal was justified in dispos......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: ......xes Zone-5, 28/F, Segun bagicha, Dhaka……………….....Respondent Judgment December 24, 2014 Result: The twelve Income Tax Reference Applications are allowed answering the question in negative and in favour of the assessee-applicant. ......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: ..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....d on the date of submission of the return in view of section 53F of the Income Tax Ordinance 1984.
B. Whether on the facts and in the circumstances the applicant is bound in law to deduct income tax at source from the interest of the term deposits when the interest itself has neither been credi......ar 2009-2010, wherein it has claimed an expenditure at an amount of Tk. 47,12,80,615.00 as payment of interest on term deposit. But the DCT concern, upon finding that Advance Income Tax (AIT) has not deducted to as per requirement of section 53F of the Income Tax Ordinance 1984 from the interest pai......d.
This Case is also Reported in:
......e date of submission of the return in view of section 53F of the Income Tax Ordinance 1984.
B. Whether on the facts and in the circumstances the applicant is bound in law to deduct income tax at source from the interest of the term deposits when the interest itself has neither been credited nor..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....he instant Income Tax Reference Application that the Assessee-applicant is a private limited company, engaged in manufacturing of plastic containers, which imported raw materials from abroad and paid taxes on the said imported raw materials and custom duties and with the said raw materials, the Asse......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:
......, Chittagong, Bangladesh.………………....................................Respondent
Judgment
December 15, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions f......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:
..
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 ......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 ......rt Division (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J Md. Nazrul Islam Talukder J Singer Bangladesh Ltd and 21 another ........Petitioner Vs. National Board of Bangladesh.............. Respondents Judgment December 15, 2014. Res......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 ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....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:
......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:
......nd Twelve Storied Building (6th floor), Segunbagicha, Dhaka, Bangladesh……………….....Respondent
Judgment
December 14, 2014
Result:
The application praying for review is allowed.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 198......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:
..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....epartment.
Questions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directing not to impose tax on non-operative interest income classified under the head ‘income from other sources&rsqu......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:
......ance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directing not to impose tax on non-operative interest income classified under the head ‘income from other sources’ under section 33 and also to set off the business loss violating the provision of sec..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....hfuza Begum, AAG, Nurun Nahar, AAG—For the applicant. No one appears-For the respondent. Income Tax Reference Application No.605 of 2004. Judgment Zinat Ara J.- This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referr......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: ......ce, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ......in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directing not to impose tax on non-operative interest income classified under the head ‘income from other sources’ under section 33 and also to set off the business loss violating the provision of sec..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
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