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Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
.... concerned; (ii) employer’s contribution to a recognized provident fund or a fund to which the Provident Funds Act, 1925 (XIX of 1925), applies and the interest credited on the accumulated balance of and employee in such fund; (iii) allowances which are exempt from the payment of tax......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
....ts and gains of the business or profession (computed before making any allowance in respect of expenditure on entertainment)…………….at the rate of 4%;
(b) On the balance of income, profits and gains of the business or profession (computed in the manner aforesaid......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:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....-2006 being Nothi No.4rth/A(12) 57ARangu/Sekandar Spinning/Ab/98/830 dated 25-4-2006 restraining the petitioner form release of the manufactured foods and directing the petitioner to make the closing balance as credit balance and then to take release of the goods. We have heard the learned Advo......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
....ve a good prima facie arguable case. -He submits that the substituted legal heirs of the deceased plaintiff reside at the (Ka) scheduled property and the building con-structed thereon and as such the balance of convenience and inconvenience are in favour of the plaintiff-appellants and if an or......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
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
.... Thereafter, he places section 21A of the SR Act, 1877 and submits that: there are 2 mandatory components of this provision of law namely, the contract must be a written registered instrument and the balance amount of consideration must be deposited in the Court at the time of filing the suit for sp......the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
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 ......e has no any allegation against the accused and he is not interested to proceed with the case but the investigating agencies without taking into notice of the said fact and affidavit submitted charge sheet for the reason best known to them. 11. The learned Advocate also submits that whenever an..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......r of the locality storming in the mill of the petitioner had taken the blank cheque signed by the accused petitioner on 27-7-2009 at 11-00 pm of the night and in the said case Police submitted charge-sheet and was registered as. Sessions case No.64 of 2011 in the Court of Sessions Judge, Chapai Naba..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....id not affect assessee’s business for the year in any manner. The fluctuation loss for the year increased 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......ffect assessee’s business for the year in any manner. The fluctuation loss for the year increased 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 Dep..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....id not affect assessee’s business for the year in any manner. The fluctuation loss for the year increased 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......ffect assessee’s business for the year in any manner. The fluctuation loss for the year increased 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 Dep..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
....of the case, the Tribunal under section 159(2)/29(1) (xxvii)/BRPD circular No. 8 dated 7.8.2007 was justified in maintaining the CT (A)’s confirmation of disallowance of provision of “off balance sheet items”
4. Whether in the facts and on the circumstances of the case, the Tr......ase, the Tribunal under section 159(2)/29(1) (xxvii)/BRPD circular No. 8 dated 7.8.2007 was justified in maintaining the CT (A)’s confirmation of disallowance of provision of “off balance sheet items”
4. Whether in the facts and on the circumstances of the case, the Tribunal u..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
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. ......ner Vs. Anti-Corruption Commission and others.............Respondents Judgment October 21, 2014. Result: The petition is dismissed. When a supplementary charge-sheet is submitted on the basis of fresh evidence Under normal circumstances, if on the basis o..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....t these accused persons collected Taka 1,09,987.75 as licence renewal fees, but they declared stamp sale of Taka 39,950 only and this fact, in the absence of any evidence to the contrary, proved that balance Taka 70,037,75 was misappropriated by these accused respondents. 9. However, we have go......ti-Corruption Bureau on the basis of which the case was started. That case was investigated by an inspector of District Anti-Corruption Bureau who, after completion of investigation, submitted charge-sheet against the accused persons under sections 409/420/ 109 of the Penal Code read with section 5(..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....ainapatra in favour of the plaintiff on the stipulations that he would execute and register the kabala deed in respect of the suit property in favour of the plaintiff within 120 days on receiving the balance consideration of Taka 5,000 from the plaintiff. That on 10-3-1987 the plaintiff requested th...... on exhibit^ series, but ultimately he found it difficult to renounce them. The High Court Division commented to the effect also that the defendant1 No.1 put his signature in his deposition sheet and in other admitted documents in English but in spite of that he resorted to falsehood by co..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
....representative, decided that the amount obtained by the assessee as loans as share-holders of three companies were reserved, surplus and accumulated profit of the said companies and also shown in the balance-sheet of the companies and, as such, the said amount of loans were treated as dividend and a......tative, decided that the amount obtained by the assessee as loans as share-holders of three companies were reserved, surplus and accumulated profit of the said companies and also shown in the balance-sheet of the companies and, as such, the said amount of loans were treated as dividend and added as ..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....representative, decided that the amount obtained by the assessee as loans as share-holders of three companies were reserved, surplus and accumulated profit of the said companies and also shown in the balance-sheet of the companies and, as such, they said amount of loans were treated as dividend and ......tative, decided that the amount obtained by the assessee as loans as share-holders of three companies were reserved, surplus and accumulated profit of the said companies and also shown in the balance-sheet of the companies and, as such, they said amount of loans were treated as dividend and added as..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....1-7-1995 ending on 30-6-1999. The defendant paid an advance of Taka 24 lakh for a period of 24 months and it was further agreed in the agreement that rent to be paid was Taka 50,000 per month and the balance of Taka 50,000 would be paid against separate rent receipt. On 1-7-1995, the agreement ......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....1-7-1995 ending on 30-6-1999. The defendant paid an advance of Taka 24 lakh for a period of 24 months and it was further agreed in the agreement that rent to be paid was Taka 50,000 per month and the balance of Taka 50,000 would be paid against separate rent receipt. On 1-7-1995, the agreement ......dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....representative, decided that the amount obtained by the assessee as loans as share-holders of three companies were reserved, surplus and accumulated profit of the said companies and also shown in the balance-sheet of the companies and, as such, the said amount of loans were treated as dividend and a......tative, decided that the amount obtained by the assessee as loans as share-holders of three companies were reserved, surplus and accumulated profit of the said companies and also shown in the balance-sheet of the companies and, as such, the said amount of loans were treated as dividend and added as ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e has failed to maintain the same and (ii) assessee has not complied with the requirement of section 35(3) Ordinance and failed to furnish the copy of trading account, profit and loss account and the balance sheet in respect of the income year, certified by a chartered accountant. However, before di......iled to maintain the same and (ii) assessee has not complied with the requirement of section 35(3) Ordinance and failed to furnish the copy of trading account, profit and loss account and the balance sheet in respect of the income year, certified by a chartered accountant. However, before discarding..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ......o appeal is disposed of. Code of Criminal Procedure (V of 1898); Section 173(1) & 173(3B) Whether or not the investigation done in any case subsequent to the submission of a charge-sheet after the initial investigation is completed, is the result of a "re-investigat..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
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