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Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....raised in the reference applications have already been settled finally by the Appellate Division in favour of the Taxes Department and, as such, there is no scope to decide the same questions of law afresh by this Division. 7. Mr. Rafiq-ul Huq, the learned Advocate for the assessee-applicant ap...... 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 under sections 160 and 161 of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) and the parties to the income tax reference applications are same. Therefore, these income tax reference applications have been heard together a..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......and order passed by the Taxes Appellate Tribunal appears to have been passed without considering the legal aspect and therefore the question as has been formulated in the instant Income Tax Reference application is required to be answered in negative and in favour of the Taxes Department.
Argum..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
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: ......eld under trust or other legal obligation wholly for religious or charitable purposes, and in the case of property so held in part only for such purposes, the income applied, or finally set apart for application, thereto.” In view of this legal position, let us examine as to whether busin..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....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:
......2,80,615.00 which they claimed as an expenses allowable under the provision of section 29(iii) of the Income Tax Ordinance 1984. The DCT concern did not dispute as to such entitlement of the assessee-application under the provision of section 26(iii) of the Income Tax Ordinance 1984. But the DCT con..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....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:
......om the sales, which being erroneous, the same was required to be considered by the two appellate authorities. But the same having not been done, the question No. 2 raised in this Income Tax Reference application is required to be answered in negative and in favour of the Assessee-applicant.
9. ..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....anction to the correction of the Cinema, under section 75(2) of the Town Improvement Act, obtained by the respondent and the High Court's order directing the Authorised Officer to apply his mind afresh to the plan submitted by the respondent to be justified. The refusal to sanction the plan was ...... J.— All these writ petitions are heard together and disposed of by a single judgment as there involved common question of fact and law. 2. In Writ Petition No.3606 of 2010 on an application under Article 102 of the Constitution filed by the petitioner Singer Bangladesh Limited,..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....9. Accordingly the application praying for review 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:
.......U), 2nd Twelve Storied Building (6th floor), Segunbagicha, Dhaka, Bangladesh……………….....Respondent
Judgment
December 14, 2014
Result:
The application praying for review is allowed.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI ..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....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
......from evicting the plaintiff from the (Ka) scheduled property or transferring the same, the plaintiff instituted the suit.
6. The plaintiff filed the suit on 8-3-2012 and on the same day filed an application for temporary injunction against the defendants. The court below vide order dated 8..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
.... of 'PLAINT', a provision which primarily deals with the ins and outs of a plaint in a suit. Also, following the rejection of plaint, since Order VII, rule 13 allows for the presentation of a fresh plaint in respect of the same cause of action, it distinguishes the consequence of the re......on 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 2008 rejecting the application for addition of party under Order I, rule 10(2) read with section 151 of the Code o..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....(Annexure-K) to the supplementary affidavit unlawfully denied the petitioners 'Reference License' guaranteed under the Rule 12 of the Customs Agents (Licensing) Rules, 2009 imposing fresh terms and conditions for holding a written examination afresh for issuing "Reference......nts No. 6 in not giving 'Reference License' to the petitioners in compliance with the Rule 12 of the Customs Agents (Licensing) Rules, 2009, the petitioners approached this Court with an application under Article 102 of the Constitution and obtained this Rule.
4. At the very outset..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ......rued. The scope of an expropriatory legislation ought not to be extended beyond what is clearly and expressly indicated by its terms." 11. Artha Rin Adalat Ain, 2003 made provision for application of Code of Civil Procedure 1908 but that be within 4 corner of this Ain, which are in fa..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....-7-2013. In the said order it is clearly stated that, "Accordingly the petition to reduce the amount of Bank Guarantee from Taka 14,000,000 is allowed and the petitioner is permitted to submit a fresh Bank Guarantee, containing similar terms and conditions, for Taka 68,17,617 in favour of the B...... learned advocate Mr. Aneek R Huq, appearing for the petitioner, having placed the rule and the petition for drawing up contempt proceeding, first of all submits that the petitioner had filed an application, in Arbitration Application No.27 of 2012, for reducing the amount of bank guarantee iss..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
....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:
......ahar, AAG—For the applicant
No one appears—For the respondent
Income Tax Reference Application No. 605 of 2004.
Judgment
Zinat Ara J.— This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the O..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....preme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ......AG, Nurun Nahar, AAG—For the applicant. No one appears-For the respondent. Income Tax Reference Application No.605 of 2004. Judgment Zinat Ara J.- This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the O..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
.... Court of Bangladesh, is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
This Case is also Reported in:
......m, DAG with Mahfuza Begum, AAG, Nurun Nahar, AAG—For the respondent
Income Tax Reference Application No. 333 of 2004.
Judgment
Zinat Ara J.— This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the O..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....me Court of Bangladesh, is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ......rshedul Alam, DAG with Mahfuza Begum, AAG, Nurun Nahar, AAG—For the respondent. Income Tax Reference Application No.333 of 2004. Judgment Zinat Ara J.- This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the O..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
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. ......ers were retired on political consideration, it was their expectation that after installation of new democratic Government, they would be re-instated. All the writ-petitioners had submitted applications before the Review Committee headed by Dr. Alauddin Ahmed for their re-instatement in th..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)
...., the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ......ash;For Respondent the Nos.1 & 6. Purabi Rani Sharma, AAG— For the Respondent Nos. 2-5. Writ Petition No. 10746 of 2013 Judgment Moyeenul Islam Chowdhury J.— On an application under Article 102 of the Constitution of the People's Republic of Banglade..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......1-6-2012 disallowed the appeal' affirming the judgment and decree passed by the trial court. 5. Being aggrieved by and dissatisfied with the impugned judgment and decree this revisional application is preferred from the side of the defen-dant-appellant-petitioners under section 115(1) ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....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:
......wing identical and common questions being Nos. 1, 2, 3, 4,5,6, 7,8 and 9 in Income Tax Reference Application No. 446 of 2013 and the question Nos. 1,2,3,4,5 &7 in Income Tax Reference application No. 188 of 2014 and question Nos. 1, 2, 3, 4, 5 & 7 in Income Tax Reference Applicat..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
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