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....se three 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:
......of I.T. Ordinance 1984 pursuant to section 24 of Bank Companies Act, 1991.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 2(45)
Any payment made to employee under the terms of the employment cannot be treated as perquisite for the tax liability of the employer althou...... Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc..
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 ......g caveat and, as such, we are inclined to dispose of both the petitions finally without giving any leave to appeal to this Court. Accordingly, both the petitions are disposed of in the following terms: (a) Directive No.2 given in the order dated 5-5-2014 in suo motu Rule No. 18403 of 2014 ......d. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J State.....................Petitioner (In both cases) Vs. Secretary, Ministry of Public Administration and others…..Respondents (In both cases) Judgment November 10, 2014. Result: ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
....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:
...... respondent No. 1, under section 121 A of the income tax ordinance 1984, the Assessee-writ petitioner Glory Chemical Ltd. Obtained the instant rule Nisi, from this court on 24.05.2010in the following terms
Let a Rule Nisi be issued calling upon the respondents to show cause as to why the illega......t
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner
Vs.
1. The Commissioner of Taxes, Taxes Zone-03,..
Category: Fiscal/Taxation Law | Date: 24 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. ...... any prejudice caused if instead of calling it "reinvestigation", the second investigation was termed "further investigation", which is allowed by the law, i.e. the terms were simply transposed. Under normal circumstances, if on the basis of fresh evidenc...... (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Chowdhury Mohidul Haque................Petitioner Vs. Anti-Corruption Commission and others.............Respondents Judgment October 21, 2014. Result: The petiti..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....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 ......nd it remained effective till 30-6-1999. In clause 16 of the agreement there is specific mention as to how the vacant land would be possessed and regulated. The plaintiff in accordance with terms of said clause 16 of the agreement tried to erect wall on the vacant portion but because .......................Respondent Judgment September 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted if he is a defaulter in payment of rent, if the landlord needs the suit premises for bona fide requirement and if the tenant denies the title of the ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....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. ......nd it remained effective till 30-6-1999. In clause 16 of the agreement there is specific mention as to how the vacant land would be possessed and regulated. The plaintiff in accordance with terms of said clause 16 of the agreement tried to erect wall on the vacant portion but because ......tember 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted under the Premises Rent Control Act (1) if he is a defaulter in payment of rent (II) if the landlord needs the suit premises for bona fide requirement and (III) if the tenant denies the ti..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Fidelity Assets and Securities Co. Ltd. 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: ......ng Member Mr. Mir Mushtaque Ali and also the conceding Member Mr. Ashraf Uddin Ahmed with Mr. Mir Mushtaque Ali directed themselves in wrong manner while Mr. Mir Mushtaque Ali opined in the following terms; “I have carefully gone through the above order of the other learned Member of this......his Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......sed off by this single judgment. 2. In Writ Petition No. 1304 of 2012 the Assessee-writ-petitioner Enamul Hoque Chowdhury, Director Hoque and Sons Limited obtained the rule Nisi in the following terms; “Let a Rule Nisi issued calling upon the respondents to show cause as to why the i......e, 1984 (Ordinance No. XXXVI of 1984); Section 93 S.R.O. No. 98 of 2007 Admittedly the Assessee-writ-petitioner in writ 13004 of 2012 has obtained the privilege of the S.R.O. No. 98 of 2007 and disclosed his undisclosed income for the assessment year 2006-2007 and paid the required tax alo..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......come Tax Ordinance 1984 and also the liability of the DCT concern to comply the provision of section 83(2) of the Income Tax Ordinance 1984. The questions, which have been formulated in the identical terms in all these Income Tax Reference Applications, are as follows; 1. Whether on the facts a...... bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether on the fact..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....respondent No.1 regained his health around 9-9-2007 and after being recovered from illness, vide letter dated 10-9-2007 he made an application to the Secretary, Ministry of Education for granting him extraordinary leave for the said period without pay and for posting him to any Degree College situat......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......ellate Division
(Civil)
Present:
Nazmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Education and others......................Petitioners
Vs.
SM Humayun Kabir and another................
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......dash; On an application under Article 102 of the Constitution of Bangladesh, the Assessee-writ-petitioner, Dr. Poly Dam, obtained the instant rule Nisi on 19.11.2013 from this court, in the following terms; Let a Rule Nisi be issued calling upon the respondents to show cause as to why the notic......nt September 3, 2014 & September 4, 2014 Result: The rule is made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Sections 82BB(1) and 83BB(3) The Finance Act 2011 The Assessee since obtained the finalization of her..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ...... the Bhaban. The accused, in collaboration with each other, illegally conducted the works, received bills to the tune of Taka 40, 38,779 and the building was constructed upto the 1 floor. As per terms and conditions of the work order, the contractor along with other accused was supposed to comp......1; Md. Matiur Rahman Vs. State, 19 BLD 607 = 4 BLC 375; Golam (Md.) Abdul Awal Sarkar Vs. State, 49 DLR 95; Abul Basher Vs. State, 47 DIJR 521; Abdul All Vs. State, 30 DLR (SC) 58; Taslima Khatoon Chhanda Vs. State, 17 BLC 277; Lutfar Rahman Vs. State, 25 DLR (AD)101; Md. Moslem Uddin Vs. State, 10 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
.... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ......n him permission to conduct indoor games including Nipun Khela i.e. 1-10, 1-8, Charchari, Dice, Howji and cultural programs in the premises of the Noagaon Muktijodhya Welfare Club, at Noagaon. As per terms of the agreement the petitioner is permitted, amongst others, to organize and conduct indoor g......zaman J Md. Jafar Ullah...................Petitioner Vs. The People’s Republic of Bangladesh represented by the Secretary, Ministry of Home Affairs, Bangladesh Secretariat, Dhaka and others................Respondents Judgment June 18, 2014. Result: The Rule i..Category: Others | Date: 28 Jun, 2014 | Hits: 91
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......the mother of the victim. She stated that she had 3 sons, namely, Sohag (12 years), Sohan (8 years) and Shuvon (7 years) (victim). But the accused in his confessional statement stated in no uncertain terms that one prostitute who used to serve in Navana Hotel was the mother of the victim. This ...... Md. Sajjad Ali...........................Condemned Prisoner Judgment June 16, 2014. Result: The Death Reference No.133 of 2008 rejected. Criminal Appeal No. 8657 of 2008 and the Jail Appeal No.30 of 2009 are allowed. Case Referred to- Mizazul Islam Dablu Vs. S..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....e Court of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ......iled return under section 83A and accordingly as the petitioner filed return for the assessment year 2001-2002 and the petitioner having shown income more than 15% from the income of the last year in terms of the proviso of sub-section 2 of section 83A he was entitled to get benefit of the said prov...... Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....angladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ......iled return under section 83A and accordingly as the petitioner filed return for the assessment year 2001-2002 and the petitioner having shown income more than 15% from the income of the last year in terms of the proviso of sub-section 2 of section 83A he was entitled to get benefit of the said prov......is Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ......filing separate written statements contested the suit. Defendant Nos. 2-4 and 16-19 appeared in the suit by filing a deed of compromise with the plaintiff dated 16-3-1993 and prayed for decree in the terms of the compromise. 27. The case of defendant Nos.1,7, 11-14, 20, 23, 25-28, 30, 32-36, in......mun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Shahin Reza (Md.)……………………..Appellant Vs. Nasiruddin Howlader and others………Respondents Judgment June 5, 2014 Result: Thi..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......titions are almost same, they have been taken up together for hearing, and are now being disposed of by this single judgment. 2. Rules in the aforesaid Writ Petitions were issued in similar terms, namely calling upon the respondent-lender banks and Bangladesh Bank to show cause as to why i......ssan Arif J Mohammad Ullah J Shafiqul Islam………………………………….Petitioner Vs. Bangladesh Bank and others............Respondents Judgment June 1, 2014. Result: All the Rules a..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
....hrough arbitration expeditiously.
The order of injunction granted earlier by the trial Court is hereby vacated.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 330
...... to repudiate it and still say that the arbitration clause should not apply. Where the plaintiff sues to recover the price under the contract, as a valid and binding contract, he cannot repudiate the terms of the contract relating to arbitration, while seeking to rely on the contract in support of h......t the time of mistake of some rules of the Court or on the application of any of the parties. There were arbitration proceeding which arrived in the contract by the parties by signing it in open eyes and there were no allegation of fraud practice upon the plaintiff.
As per section 10(2) of the ..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
....trative Appellate Tribunal, but for other grounds discussed above. Accordingly, the petition is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 127.
......petitioner as made out in the application, in short, was that he joined as a Special Class Apprentice (Mechanical) under Railway Mechanical Department on 11-10-1984. As per the departmental rules and terms and conditions of his service, the petitioner participated in the final examination after......oez Siddique J
AHM Shamsuddin Choudhury J
Elahi Box Sardar (Md.).........................Petitioner
Vs.
Government of Bangladesh represented by Ministry
of Communication and others………........Respondents
Judgment &nb..
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
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