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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)

....lac seventeen thousand three hundred twenty nine) only which has neither been credited nor paid to the Accounts of the term deposit holders for the terms of such deposits have not been matured on the date of submission of the return in view of section 53F of the Income Tax Ordinance 1984. B. Wh..

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

Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)

.... Civil Revision No. 3128 of 2012. Judgment Md. Khurshid Alain Sarkar J.— This Rule was issued calling upon the opposite parties to show cause as to why the impugned judgment and order dated 23-7-.2012 passed by the learned Joint District Judge, 3 Court, Dhaka in Title Suit No.2447 of..

Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19

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

.... an application under Article 102 of the Constitution of the People's Republic of Bangladesh, a Rule Nisi was issued calling upon the respondents to show cause as to why the impugned letters dated 19-8-2014 (as of Annexure-G) to the original writ petition and (Annexure-J) to the supplementa..

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

Oxinel Services Pte. Ltd Vs. SOM Kalimullah, MD, Bangla¬desh Telecommunication Com¬pany Limited (BTCL) and others, 2014, 43 CLC (HCD)

....hy;cials of BTCL, alleging, amongst other that, this contempt petition is directed against the contemner-opposite parties, for committing contempt of this Court, by not obeying this Court's order dated 23nd of July, 2013 as regards admitting a new Bank Guarantee and adjust with the previous bank..

Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10

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

....h J.— This criminal appeal, under section 10 of the Criminal Law Amendment Act, 1958 at the instance of the convict appellant Md. A Kader Zilani has been directed against the judgment and order dated 27-11-2008- passed by the Special Judge (District Judge), Jessore in Special Case No.6 of 2008..

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

Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....is Rule under section 439 read with section 435 of the Code of Criminal Procedure (in short, the Code) was issued calling upon the opposite parties to show cause as to why the judgment and order dated 22-4-2013 passed by the learned Metropolitan Additional Sessions Judge, Court No. 3, Dhaka in ..

Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9

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)

....gment Zinat Ara J.— This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 21.06.2004 passed by the Taxes Appellate Tribunal, Chittagong Bench, Chittagong (shortly state..

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

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

....4. Judgment Zinat Ara J.- This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 21.06.2004 passed by the Taxes Appellate Tribunal, Chittagong Bench, Chittagong (shortly state..

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

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

....tion Nos. 423 of 2012, 2563 of 2012 and Civil Petition Nos.2237 of 2011,2421 of 2013, Civil Petition Nos. 229-31,424 of 2012 and Civil Petition Nos. 1495-96 of 2010. (From the judgment and order dated the 9th day of December, 2010 passed by the High Court Division in Writ Petition No.7120 of 20..

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

Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)

....structed by, Md. Nawab Ali Advocate-on-Record—For the Respondent No.1. None Represented—Respondent No. 2 & 3. Civil Appeal No. 178 of 2004. (From the judgment and order dated 15th of June, 2002 passed by the High Court Division in Civil Revision No.5450 of 1998). ..

Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6

Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)

.... Civil Revision No. 2480 of 2012. Judgment Soumendra Sarker J.— The Rule issued calling upon the opposite party Nos. 1 and 2 to show cause as to why the impugned judgment and decree dated 11-6-2012 and 21-6-2012 respectively passed by the learned District Judge, Noakhali in Title A..

Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10

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)

....ning the disallowance of provision of gratuity on accrual basis. 3. Whether in the facts and on the circumstances 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 provi..

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

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)

.... merit and it can only direct the Deputy Commissioner of Taxes to comply the order as he disposed of, on merit, in the appeal, since the provision of section 3 of the Income Tax Ordinance 1984 has mandated the Taxes Appellate Tribunal to that effect................(25) Section 160(1) It ca..

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)

....before the First Appellate Authority against the assessment order made by the DCT concern, Circle-21, Taxes Zone-3, Chittagong and also that it has paid the review fee of Tk. 200.00 by challan No. 54 dated 10.12.2009, through Sonali Bank, Kalibari Branch, Chittagong which has been enclosed with the ..

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)

....and in favour of assessee. Questions formulated for determination: A. Whether on the facts and in the circumstances and in view of the S.R.O. No. 169-Ain/2001 issued under the Notification dated 28th June, 2001 the applicant is entitled to pay Income Tax at the rate of 25% of its inc..

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

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

....uda Begum Advocate-on-Record—For Respondent Nos. 1-5. None Represented—Respondent Nos. 6-8. Civil Petition for Leave to Appeal No.1489 of 2012. (From the judgment and order dated the 25th of October, 2011 passed by the High Court Division in Writ Petition No.8806 of 2010) ..

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

Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)

....ord—For the Appellant. Golam Ahmed, Advocate, instructed by Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Appeal No. 212 of 2010. (From the judgment and order dated 29th July, 2009 passed by the High Court Division in First Appeal No. 63 of 2007 with First Ap..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13

Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6

Government of Bangladesh, represented by the Secretary, Ministry of Land and others Vs. Sharifun Nessa and others, 2014, 43 CLC (AD)

....—For the Appellants. Md. Badroddozza, Advocate, instructed by Sufla Khatun, Advocate-on-Record—For the Respondents. Civil Appeal No.48 of 2008. (From the judgment and order dated 10-8-2006 passed by the High Court Division in Writ Petition No.6786 of 2005). Judgment ..

Category: Property Law | Date: 9 Sep, 2014 | Hits: 21

Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....require an assessee who has filed a return under section 75, or to whom a notice has been issued under section 77, to produce or cause to be produced [such accounts, statements and documents] on such date as may be specified in the notice, such accounts, statements and documents including those rela..

Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5

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