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....r of Taxes allowed the appeal in part deleting the addition in the Trading Account while maintaining the addition with respect to profit under section 10 (2A) and the disallowances, etc. by his order dated 26.9.81.
7. The assessee appealed against the said order before the Appellate Tribunal in I......ioner of Taxes.
Send a copy with the seal of the Court to the Appellate Tribunal, Chittagong.
There will be no order as to costs.
Ed.
This case is also Reported in: 47 DLR (HCD) (1995) 6.
..
Category: Fiscal/Taxation Law | Date: | Hits: 188
American Bureau of Shipping Vs. Commissioner of Taxes (South) Zone, Chittagong, 1994, 23 CLC (HCD)
....inance, 1984 is directed against an order passed by Taxes Appellate Tribunal, Additional Bench‑1 Chittagong in Income Tax Appeal No. 473 of 1988‑89 (Assessment year 1985‑86) reversing the order dated 12.4.89 passed by the Senior Appellate Joint Commissioner of Taxes, Chittagong in Income Tax A......sential coordinating service debited in the account of the assessee in Bangladesh being expenses incurred at the head office. 11. The Tax Appellate Tribunal, Chittagong, Bench, by referring to the decisions reported in ITR No. 1574 (Bom) of 1974‑75 and IT No. 1212 and 1213 (Bom) 1975‑76 came ..Category: Fiscal/Taxation Law | Date: | Hits: 159
Abdul Ali and another Vs. State, 1977, 6 CLC (AD)
....rney-General with B. B Roy Chowdhury, Assistant Attorney-General, instructed by S. S. Huda, Advocate-on-Record—For the Respondent. Criminal Appeal No.11 of 1976. (From the Judgment and order dated the 2nd June, 1976 passed by the High Court Division in Criminal Revision Case No.215 of 1976)......at the learned judges have not mentioned any clause of section 21 of the Penal Code, which covers the case of the appellants. The view held by the High Court cannot be sustained. 10. A number of decisions have been cited from the Bar. They are: Balmukund Vs. Collector, Ahmednagar, A.I.R. 1935 B..Category: Criminal Law | Date: | Hits: 115
Ajufannessa @ Aji Bibi and others Vs. Safar Miah and others, 1977, 6 CLC (AD)
...., Advocate-on-Record—For the Respondents No.1-8, 10, 11 & 13-20. Ex-parte—Respondent No. 9 Struck off Respondent No.12. Civil Appeal No. 25 of 1973. (From the Judgment and Order dated 30-769 passed by the Dacca High Court in S A. No. 827 of 1965.) Judgment Debesh Chandra ......holding on a consideration of the evidence on record and facts and circumstances of the case, that the plaintiffs had no right title and interest in the disputed land. In course of coming to the said decision it was held that the interest of Mainuddin was an occupancy raiyati right, which was protec..Category: Property Law | Date: | Hits: 97
Fazlur Rahman Vs. Rajab Ali and others, 1977, 6 CLC (AD)
....oner. Nizamuddin Haider, Advocate, instructed by M. R. Khan, Advocate-on-Reeord—For the Respondents No.1 and 2. Civil Petition for Special Leave to Appeal No. 173 of 1977. (From the Order dated 3-6-77 passed by the High Court in Civil Revision Case No. 582 of 1977). Judgment Debesh......sent in the High Court at the time of the hearing of the said application, they could have pointed out to the learned Judges of the High Court that the learned Subordinate Judge had already taken decision to hear the question of maintainability as a preliminary issue and it was only because of t..Category: Civil Law | Date: | Hits: 111
....the Appellant.
B.B. Roy Chowdhury, Assistant Attorney-General, instructed by the S.S. Hoda, Advocate-on-Record—For the Respondents.
Civil Appeal No.13 of 1976.
(From the judgment and order dated 3-2-71 passed by the Dacca High Court in petition No.124 of 1970.)
Judgment
Debesh Chan......ovt. Khas land, cannot be brought within the purview of Taxing Statutes in question, which refer to a tenant and not to a lessee. It has been further submitted by Mr. Khandker that the basis of the decision of the learned Judges of the High Court that the appellant is a tenant within the meaning o..
Category: Property Law | Date: | Hits: 114
Teli alias Mantu and others Vs. State, 2011, 40 CLC (HCD)
.... - for the respondent. Criminal Appeal No. 2451 of 1995. Judgment Md. Ruhul Quddus J.- This appeal under section 410 of the Code of Criminal Procedure is directed against judgment and order dated 30.10.1995 passed by the Additional Sessions Judge, Naogaon in Session Case No.40 of 1994 conv...... leveled against them. They are also released from their bail bonds. Send down the lower Court records. Naima Haider J. - I agree. Ed. This Case is Also Reported in: 21 BLT (HCD) (2013) 287. ..Category: Criminal Law | Date: | Hits: 103
Mokbul Hossain and others Vs. State, 2011, 40 CLC (HCD)
....l - for the respondent. Criminal Appeal No.1315 of 1996. Judgment Md. Ruhul Quddus J. - This appeal under section 410 of the Code of Criminal Procedure is directed against judgment and order dated 31.8.1996 passed by the Assistant Sessions Judge, Bogra in Session Case No.93 of 1994 convicti......e acquitted of charges leveled against them. They are also released from their bail bonds. Send down the lower Court records. Naima Haider J. - I agree. Ed. This Case is also Reported in: ..Category: Criminal Law | Date: | Hits: 105
Al-Amin Vs. State, 2011, 40 CLC (AD)
....ner. M.K. Rahman, Additional Attorney General (appeared with the leave of the Court)—For the Respondent. Criminal Petition for Leave to Appeal No. 428 of 2010. (From the judgment and order dated 9.6.2010 passed by the High Court Division in Criminal Miscellaneous Case No.21309 of 2008.) ...... liberty to take the petitioner into custody if he misuses of privilege of bail. This petition is disposed of with the above observations. Ed. This Case is also Reported in: 9 ADC (2012) 84. ..Category: Criminal Law | Date: | Hits: 96
Shameem Ara and others Vs. Government of Bangladesh and others, 2011, 40 CLC (AD)
.... the Respondent Nos. 1-15—Not represented. (In Civil Petition No. 2353 of 2010) Civil Petition for Leave to Appeal Nos. 1973, 1974, 2104, 2051 & 2353 of 2010. (From the judgment and order dated 11th August, 2010 passed by the High Court Division in Writ Petition Nos.1222, 2252 of 2009, 8......upon getting University status, retained their existing Teachers and Lecturers the petitioners have a legitimate expectation of being absorbed by the University. He referred to the quotation from the decision in the case of Council of Civil Service Union and others Vs. Minister for the Civil Servi..Category: Employment/Service Law | Date: | Hits: 134
State Vs. Jahangir Mallik, 2008, 37 CLC (HCD)
....5. Judgment Siddiqur Rahman Miah J. - This Death Reference being No. 50 of 2005 and Jail Appeal No. 421 of 2005 at the instance of Md. Jahangir Mallik is directed against the judgment and order dated 27-4-2005 passed by the learned Additional Sessions Judge, First Court, Barisal in Sessions Ca......al point of falsehood in their evidence on any point and, as such, the impugned judgment calls for no interference by this Court. 12. The learned Assistant Attorney General for the State cited the decisions in the case of Abdul Hai Sarker Vs. State, reported in 43 DLR (AD) 95, the case of Abdul Q..Category: Criminal Law | Date: | Hits: 87
Hasen Ali and others Vs. Rustom Ali and others, 2009, 38 CLC (HCD)
....espondents. Appeal from Original Decree No. 249 of 1997. Judgment Mashuque Hosain Ahmed J. - This first appeal has been preferred by the plaintiff appellants against the judgment and decree dated 24-7-1997 passed by the learned Subordinate Judge, 1st Court, Gazipur in Title Suit No. 17 of ......cres of land to one Yeasin Ali vide deed No.5577 dated 28-4-1928. 7. Upon consideration of the evidence on record and hearing the Counsels of both the sides and having reference to the statute and decisions cited by the learned Counsels, the learned trial Court dismissed the suit by his impugned ..Category: Property Law | Date: | Hits: 71
Pubali Bank Ltd. Vs. Farzana Begum and another, 2009, 38 CLC (HCD)
....llant. No one appears - For the Defendant-Respondents. First Appeal (FA) No. 113 of 1994. Judgment Khondker Musa Khaled J. - This First Appeal, is directed against the judgment and decree dated 26-2-1994 passed by the learned Subordinate Judge (Joint District Judge), Artha Rin Adalat No.......ted 26-2-1994. 6. Being aggrieved by the aforesaid judgment and decree, the plaintiff-Bank preferred this appeal on the ground that the learned Subordinate Judge has erroneously arrived at a wrong decision in dismissing the suit and that she could not appreciate the evidence on the record in the ..Category: Civil Law | Date: | Hits: 116
Sultana Jute Mills Ltd. and another Vs. Bangladesh Bank and others, 2007, 36 CLC (HCD)
....es of the petitioners. As a result, the Board of Directors of the respondent No. 3 approved the terms and conditions for the settlement of the petitioners liabilities and respondent No. 3 vide letter dated 25-2-1995 communicated the terms and conditions of the compromise. The petitioner by a letter ......ondent No. 3, however, vide its letter dated 14-6-1995 informed the petitioners that its Board of Directors did not accept the modifications suggested by the petitioner and the Board kept its earlier decision and asked the petitioners to take steps according to its letter dated 25-2-1995. The petiti..Category: Civil Law | Date: | Hits: 121
Baby Masum & another Vs. Bangladesh Film Development Corporation, 2009, 38 CLC (HCD)
....making of the film, the claims payable to FDC stood at Taka 35,93,315 out of which Taka 11,60,000 remained unpaid. At the time of taking delivery of the release-print of the film they issued two post-dated cheques for payment of the unpaid dues. The cheques were presented by the FDC for encashment, ......, there was no initial deception at any stage of the transaction and, as such, section 420 of the Penal Code is not attracted. 6. In support of his submission, Mr. Khan refers to the following two decisions: 1. Sultan Ara Begum Vs. Secretary, reported in 38 DLR 105. 2. Dewan Obaidur Rahman ..Category: Criminal Law | Date: | Hits: 95
....
Arbitration Case No. 2 of 2006.
Judgment
Zubayer Rahman Chowdhury J. - This is an application under section 42 read with section 43 of the Arbitration Act, 2001 for setting aside the Award dated 8-4-2006 passed by the Arbitral Tribunal in an arbitration proceeding between Saudi Arabian Ai......er Chief Justice of Bangladesh, Mr. M Amirul Islam, Senior Advocate, Supreme Court of Bangladesh and Dr. M Zahir, Senior Advocate, Supreme Court of Bangladesh, upon hearing the parties, by a majority decision, made an Award of Taka 31,27,50,566 in favour of the claimant (the respondent herein) and d..
Category: Alternative Dispute Resolution | Date: | Hits: 385
State Vs. Anwar Hossain and others, 2008, 37 CLC (HCD)
....ing accused (3) Abu Bakar, (4) Bipul, (5) Miru, (6) Babul and (7) Titu convicting them under sections 302/34 of the Penal Code in Druta Bichar Tribunal Case No. 34 of 2004 by the judgment and order dated 13-2-2005. In addition to the sentence of death those convicts were also sentenced to pay ...... sentenced to imprisonment for life. The jail appeals are accordingly, disposed of. Send down the lower Court's records at once. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 1. ..Category: Criminal Law | Date: | Hits: 67
Aroj Ali Sarder Vs. State, 1989, 18 CLC (HCD)
....owdhury J.- This Rule arises out of an application under section 439 of the Code of Criminal Procedure and is directed against the judgment and order passed by the learned Sessions Judge, Madaripur dated 25.6.86 dismissing the Criminal appeal No.33 of 1986 by upholding those passed by the lear...... accused acquitted. The fine already paid by the accused petitioners need be refunded to them. Send down the L.C. records at once. Ed. This Case is also Reported in: 41 DLR (HCD) (1989) 306...Category: Criminal Law | Date: | Hits: 76
Nur Mohammed alias Bog Master Vs. State, 1988, 17 CLC (HCD)
....he P.Ws. is that the accused-petitioner is innocent and he has been falsely, implicated in the case out of enmity and grudge by the designing persons. The trial Court by his judgment and order dated 6.6.83 passed in C.R. Case No.543/1982 convicted the accused-petitioner under section 377, Pen......rove the charge of sodomy by any tangible evidence but the learned Courts below without sifting, weighing and considering the evidence on record in its true perspective have arrived at an erroneous decision which has occasioned a failure of justice. In the present case since charge is of committin..Category: Criminal Law | Date: | Hits: 92
....Record- For the Appellants.
Chowdhury Md. Zahangir, Advocate-on-Record-For Respondent No.1.
Not represented-Respondent Nos. 2-3.
Civil Appeal No. 223 of 2007.
(From the judgment and order dated 06.02.2006 passed by the High Court Division in Writ Petition No.5599 of 2004).
Judgment
.......8.2003 to respondent No. 3 for correction of his date of birth in his service book according to the date available in duplicate Secondary School Certificate. But the application was rejected and the decision was communicated to him by a letter dated 17.11.2003.
4. Challenging the decision dated..
Category: Employment/Service Law | Date: | Hits: 739
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