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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: ...... 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: ..

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:     ......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:     ..

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

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: ......registered as a Non-Government Organization (NGO) within the meaning of the Non-Government Organization Ordinance 1978 and being a registered Organization under both the laws, it engaged in rendering service as a charity and running different project for advancement of education, health etc. mainly ..

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: ......e appeal which compelled the Assessee-applicant to prefer the instant Income Tax Reference Application with the formulated question as aforementioned. Claim of the Taxes Department: 4. Upon service of the notice of the Income Tax Reference Application, the learned Assistant Attorney Genera..

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: ......n partially failed, the Assessee-applicant preferred the instant Income Tax Reference Application, with the formulated the question as aforementioned. Claim of the Taxes department: 5. Upon service of the notice, the learned Assistant Attorney General Mr. Shaikat Basu along with the learne..

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   ......uthorized by him in that behalf shall have access to all records, books, vouchers, documents, cash, stamps, securi­ties, stores or other government property in the possession of any person in the service of the Republic. (2) Without prejudice to the provisions of clause (1), if it is prescr..

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

A Hakim Gazi and others Vs. Md. Nasiruddin, Assistant Vice President/Manager and others, 2014, 43 CLC (HCD)

....oth on facts and law, upon evidences adduced by the parties. Send down the copy of the judgment to the court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 218 ......oth on facts and law, upon evidences adduced by the parties. Send down the copy of the judgment to the court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 218 ..

Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8

Mostafa Kamal Sazu and oth¬ers Vs. Secretary, Ministry of Finance, Bangladesh Secretariat, and others, 2014, 43 CLC (HCD)

....s from the date of receipt of this judgment. Let a copy of this judgment be forwarded to the concerned respondents at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 251 ......13, and writ petitioner Nos.8-11 obtained "Customs C&F License" on 7-7-2013 and 9-9-2013. The petitioners having already earned their satisfactory experience and reputation in providing services to their clients, applied for 'Reference License' on different dates before the Cha..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3

Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)

....in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177.       ......urt Division challenging section 9(2) of the Public Servants (Retirement) Act, 1974 (here­inafter referred to as the Act, 1974 in all the cases) and the orders retiring them from their respective service, vide the impugned orders, exercising the powers under the said section of the Act, 1974 bei..

Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20

A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)

....o the post of Director, no vacancy has arisen in the post of any Director of the Commission and, as such, there is no question of violation of Article 27 of the Constitution. 6. In the Supplementary Affidavit-in-Opposition filed on behalf of the respondent Nos. 1 and 6, it has been st......romotion to the next higher post by the Selection Committee/DPC. In case of promotion of a Deputy Director to the post of Director of the Commission, he must have completed a minimum of 5(five) years service and his service record must be satisfactory and free from any blemish or stain. If no Deputy..

Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0

One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....sp;Definition of Capital For the purpose of supervision, capital will be categorized into two tiers: Tier 1 i.e. Core capital comprising the highest quality capital elements and Tier 2 i.e. Supplementary capital represents other elements which fall short of some of the characteristics of t......ssessment year 2011-2012 at an amount of Tk. 302,03,97,951.00. Further for the assessment year 2012-2013 the assessee-applicant disclosed its income at an amount of Tk. 284,70,36,745.00. 7. Upon service of the notice, the learned Deputy Attorney General Mr. S. Rashed Jahangir along with the lea..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3

State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)

....torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271         ......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271         ..

Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4

T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-1, Chittagong, 2014, 43 CLC (HCD)

....le No. 162(ref:)/2012 are disposed off accordingly. However, there shall be no order as to cost. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......two assessment year and formulated the following two questions in the identical term in both the Income Tax Reference applications, as aforementioned. Claim of the Taxes department: 5. Upon service of the notice of these two Income Tax Reference Applications, the learned Assistant Attorney..

Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1

Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213 Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka, 2014, 43 CLC (HCD)

....red in negative and in favour of the Assessee-applicant. 37. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......red in negative and in favour of the Assessee-applicant. 37. 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: 28 Oct, 2014 | Hits: 1

Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ctual fact of the submission of the revision, rejected the same against which the Assessee-writ petitioner obtained the instant rule Nisi as aforesaid. Claim of the Taxes department 4. Upon service of the notice of the rule Nisi, the taxes department appeared through the learned Assistant ..

Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1

Bangladesh Bridge Authority (Ex-Jamuna Multipurpose Bridge Authority), Setu Bhaban, Air Port Road, Banani, Dhaka-1212 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: ......nt has given the responsibility of further construction of any Bridge, Flyover, Toll-road, elevated express way etc. within Bangladesh and in this manner the Assessee-applicant authority is rendering service of public utility and is not a profit making enterprise. Being its liability, the Assessee-a..

Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1

Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)

.... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ......nd on the basis of the FIR, Barisal Police Station Case No. 5/404 dated 2-7-2005 under sections 406 and 409 of the Penal Code was started. The FIR named accused Abul Kalam Azad was dismissed from his service by Bangladesh Bank under Bangladesh Bank Staff Regulations, 2003. Furthermore, Money Suit No..

Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6

Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......s Appellate Tribunal and thereafter upon formulating questions as have been mentioned earlier filed the instant two Income Tax Reference Applications. Claim of the Taxes Department: 4. Upon service of the notice, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learn..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

FAS Finance & Investment Ltd., Subastu Imam Square, 4th floor, 65 Gulshan Avenue, Gulshan, Dhaka Vs. The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka, 2014, 43 CLC (HCD)

....the result, the Income Tax Reference Application 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: ......, being ITA No. 271 of 2013-2014 and currently preferred the instant Income Tax Reference Application with the formulated questions as aforementioned. Claim of the Taxes department. 4. Upon service of notice, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned A..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....rar, 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: ......rar, 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: 17 Sep, 2014 | Hits: 0