Search Options
Judgment Advanced Search
Displaying 61-80 of 7814 results.
....jecting the books of accounts and method of accounting regularly employed by the applicant.
3. Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29(1) Rule-65 was justified in maintaining cancellation of free sample cancelled by the C.T(A) while the s......Tribunal was required to allow the objection as has been raised by the Assessee-applicant as to non-allowance of the expenditure regarding the distribution of free sample....................(15)
Lawyers Involved:
Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Ass..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....er J Singer Bangladesh Ltd and 21 another ........Petitioner Vs. National Board of Bangladesh.............. Respondents Judgment December 15, 2014. Result: All the Rules are made absolute. Value Added Tax Act (XXII of 1991); Sections 26(Ka), 35 and 36 Th......; Commissioner of Police, Bombay Vs. Gordhandas Bhanji AIR 1952 SC 16; State of Punjab Vs. Hari Kishan Sharna, AIR 1966 SC 1081; Manseeklal Vithalas Chaohan Vs. State of Gujrat AIR 1997 SC 3400. Lawyers Involved: Moudud Ahmed, Hasan Ariff Senior Advocates with Ahsanul Karim, Khairul Alam C..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....
Judgment
December 14, 2014
Result:
The application praying for review is allowed.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984);Section 2(45)
The Income Tax Rules, 1984; Rules 33 and 33A
Section 2(45) of the Income Tax Ordinance 1984 defines &lsq......e 33C of the Income Tax Rules 1984, medical allowance covered by rule 33(1) of the Income Tax Rules 1984 are not to be included in the definition of ‘perquisite’..................(7)
Lawyers Involved:
Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the rev..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....
Md. Nasiruddin, Assistant Vice President/Manager and others......Defendant-Respondents
Judgment
December 11, 2014.
Result:
First Miscellaneous Appeal is disposed of.
Civil Rule No. 647(FM) of 2012 is accordingly disposed of.
Bank’s Legal Power to Deal with Mort......hy;gaged property as attorney of the plaintiff under the power of attorney...........(34-35)
Case Referred to-
Banesa Bibi Vs. Senior Vice President 8 LG (2011) AD 55 = 63 DLR (AD) 160
Lawyers Involved:
Subrata Chowdhury with Reshma Sultana, Advocates—For the Appellants.
..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....nbsp; Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 2014. Result: The Rule is made absolute. Case Referred to- Salauddin Vs. MA Hai 63 DLR (AD) 138; Burmah East......urmah Eastern Ltd Vs. Burmah Eastern employees Union, 18 DLR 709; Abdul Jalil Vs. Islami Bank Bangladesh Ltd., 53 DLR (AD) 12 and Rasheda Begum Vs. Nurussafa, 2004 BLD (AD) 223 = 9 BLC (AD) 223. Lawyers Involved: Md. Rezaul Islam, Advocate—For the Petitioner. Akhtar Imam with Ra..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....d others................Petitioners
Vs.
Secretary, Ministry of Finance, Bangladesh Secretariat, and others....... Respondents
Judgment
December 8, 2014
Result:
The Rule Nisi is made absolute.
Constitution of Bangladesh, 1972; Articles 27, 31, 36 & 40
......ment of Bangladesh and others, Writ Petition No. 5294 of 2011;R.Vs. Metropolitan Police Commissioner (1968) 2 All ER-139; Associated Provincial Picture Vs. Wednesbury Corporation [1948] 1KB 223.
Lawyers Involved:
M Amir-ul-Islam, Senior Advocate with Shakur Ben Shahid, Advocate—For t..
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)
....ies before it including execution of its decree insofar as it is not inconsistent with the provisions of section 6(Ka) or any other provisions of the Ain. Section 6(Ka), has excluded the operation of Rules 3, 5, 6, 7, 8 and 9 in matters of execution of any decree. Artha Rin Adalat shall execute its ......hya Pradesh Vs. Vishnu Prasad; AIR 1962 1593; Palani Goundan Vs. Peria Goundan, AIR 1941 Mad 158; Hazera Begum Vs. Artha Rin Adalat, 12 BLC (AD) 153; AKM Nurul Alam Vs. Bangladesh 46 DLR(AD)113. Lawyers Involved: Md. Eunus, Advocate—For the Plaintiff-Petitioner. MA Azim Khair a..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....titioner
Vs.
SOM Kalimullah, MD, Bangladesh Telecommunication Company Limited (BTCL) and others..............Respondents
Judgment
December 4, 2014.
Result:
The Rule issued in Contempt Petition No. 2 of 2014 is made absolute-in-part.
The Suo moto Rule No. ......ate, 37 DLR 200; KM A Awal Vs. State, 16 DLR (SC) 429; Vineet Kumar Mathur Vs. India: 7 SCC 714; Elders Ltd. Vs. SC Chowdhury, 54 DLR 226 & Shamsur Rahman Vs. Tahera Nargis, 44 DLR (AD) 237.
Lawyers Involved:
Aneek R. Huq, Advocate—For the Petitioner.
Rais Uddin Ahmed, Advoc..
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)
.... for his personal gain...... (51) Time Limit for The Investigation of the Case is Simply Directory in Nature and Not the Mandatory Provisions of Law— So far the time limit is concerned the Rule prescribes to conclude the investigation within 60 'days in two phases or two tires bu......that he had a intention to misappropriate the same for his personal gain...... (51) Time Limit for The Investigation of the Case is Simply Directory in Nature and Not the Mandatory Provisions of Law— So far the time limit is concerned the Rule prescribes to conclude the investigation with..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....cate—For the Opposite No. 2 Zahirul Hoque Zahir, DAG with Salma Rahman, AAG—For the State. Criminal Revision No. 580 of 2013. Judgment ANM Bashir Ullah J. — This Rule under section 439 read with section 435 of the Code of Criminal Procedure (in short, the C......essrs Mohammadi Steamship 17 DLR (SC) 487; Darajuddin Kazi Vs. Hafezuddin Kazi, 18 DLR 481; Kohinoor Chowdhury Vs. Sree Kamada Ranjan Bhattacharjee, 2XP (AD) 36; State Vs. Robin 66 DLR (AD) 272. Lawyers Involved: ZH Bhuiyan, Advocate—For the Petitioners. Momtaz Uddin Ahmed (Mehe..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....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:
......d the loss is to be carried forward for the following year and there is no scope to set off the business loss of such undertaking with its income, if any, from other heads.................. (13)
Lawyers Involved:
Razik-Al-Jalil, DAG with Mahfuza Begum, AAG, Nurun Nahar, AAG—For the a..
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: ...... December 1, 2014 Result: The question formulated for determination answered in the negative in favour of the department-applicant. Lawyers Involved: Razik-Al-Jalil, DAG with Mahfuza Begum, AAG, Nurun Nahar, AAG—For the a..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:
......; Commissioner of Taxes, Dhaka Zone, Dhaka Vs. M/S Friends Corporation, VI BTD (1978) (AD) 140; R. M. P. Perianna Pillai & Co. Vs. Commissioner of Income-tax, Madras, Taxation (Vol. IV) 230.
Lawyers Involved:
M. A. Noor—For the applicant
Md. Khurshedul Alam, DAG with Mahfuz..
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: ......1; Commissioner of Taxes, Dhaka Zone, Dhaka vs. M/S Friends Corporation, VI BTD (1978) (AD) 140; R. M. P. Perianna Pillai & Co. Vs. Commissioner of Income-tax, Madras, Taxation (Vol.IV) 230. Lawyers Involved: M. A. Noor—For the applicant. Md. Khurshedul Alam, DAG with Mahfu..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
.... was of no legal effect and also for direction upon the writ-respondents to re-instate him in his service with all service benefits including the arrears. 6. In all the three writ petitions, the Rules Nisi were issued in terms of the prayers made by the respective petitioner(s). 7. The com......52 DLR (AD) 120 and AFM Mustafizur Rahman, Director General, Bangladesh Railway Vs. Monoharan Mazumder, 9 MLR (AD) 251 = 9 BLC (AD) 207 Habibullah Khan Vs. Shah Azharuddin Ahmed; 35 DLR (AD) 72. Lawyers Involved: Mahbubey Alam, learned Attorney General with Sarder Md. Rushed ]ahangir, lear..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)
....lip;……Appellants Vs. Privatization Commission and Others………………Respondent Judgment November 20, 2014 Result: Rule is disposed of. The promotion of the Officers and Employees— Privatization Comm......estion of filling up of the posts by deputationists will not come first as has been the longstanding practice in the Commission………………….(28) Lawyers Involved: A.B.M. Siddiqur Rahman Khan and M. Mainul Islam, Advocates—Fo..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....man Ali J .- This Civil Appeal, by leave, is directed against the judgment and order dated 15-6-2002 passed by a Single Bench, of the High Court Division in Civil Revision No. 5450 of 1998 making the Rule absolute. 2. The facts of the case, in brief, are that the respondent No. 1 as plaintiff f......gment November 20, 2014 Result: The appeal is dismissed. The oral and extraneous evidence contradicting the contents of a written instrument is not admissible.......(15) Lawyers Involved: Shameem Khaled Ahmed, Advocate, instructed by Md Zahirul Islam, Advocate-on-R..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....is civil petition for leave to appeal is directed against the judgment and order dated 10-3-2010 passed by a Single Bench of the High Court Division in Civil Revision No. 2821 of 1997 discharging the Rule. 3. Facts of the case, in brief, are that the respondent Nos.1 and 2 as plaintiffs filed P......documents referred are relevant to the case in hand and whether relying on those documents saham can be allotted. There is no bar to allotting saham at this stage in a suit for partition....(14) Lawyers Involved: Kh. Safiuddin Ahmed, Advocates, instructed by, Sufia Khatun, Advocate-on-Reco..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ers............Defendant-Appellant-Petitioners Vs. Mustafizur Rahman and others........Plaintiff-Respondent-Opposite Parties Judgment November 16, 2014. Result: The Rule is made absolute. Boundary Specification— The description of the land must be s...... BLC (AD) 76; Ratan Chandra Dey Vs. Jinnator Nahar, 2 x P (AD) 313; Bashiur Rahman Biswas Vs. Md Hanif Ali Biswas, 21 BLD 89 = 7 BLC 186; Hajarilal Mondal Vs. Md. Mozaffor Bepari, 8 BLC (AD) 77. Lawyers Involved: Main Uddin, Advocate—For the Petitioners. Md. Abdul Halim Mondal, ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....ome Tax Reference Application No. 446 of 2013:
1. Whether in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29(1) (xxvii)/30A/30(e)/2(45)/83(1)/83(2) read with Rule 33 of the Income Tax Ordinance 1984 instead of deleting the disallowances was justified in main......ecific and general) of Tk. 13,08,52,894.00 and Tk. 46,21,19,047.00 respectively.
5. Whether in the facts and on the circumstances of the case, the Tribunal under section 159(2)53M/82C/S.R.O. 259-Law/Income Tax/2010 dated 1.7.2010 was justified in maintaining rate of tax at 10% on the gain arisi..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
96749575967695949584959996019595958195899677886896788869916296819187916596009680