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....reme 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.
Ed.
This Case is also Reported in:
......reme 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.
Ed.
This Case is also Reported in:
...... before the concerned Deputy Commissioner of Taxes (the DCT, in short) disclosing its income from business at Tk. 94,348/-. The DCT made assessment under section 83(2) of the Ordinance disallowing an amount of Tk. 32.44,646/- as non-verifiable expenses and Tk. 51,45,649/- as Buying Agent’s Com..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....upreme 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. Ed This case is also Reported in: ......upreme 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. Ed This case is also Reported in: ...... before the concerned Deputy Commissioner of Taxes (the DCT, in short) disclosing its income from business at Tk. 94,348/-. The DCT made assessment under section 83(2) of the Ordinance disallowing an amount of Tk. 32.44,646/- as non-verifiable expenses and Tk. 51,45,649/- as Buying Agent’s Com..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... is directed 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: ...... is directed 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: ...... before the concerned Deputy Commissioner of Taxes (the DCT, in short) disclosing its income from business at Tk. 94,348/-. The DCT made assessment under section 83(2) of the Ordinance disallowing an amount of Tk. 32.44,646/- as non-verifiable expenses and Tk. 51,45,649/- as Buying Agent’s Com..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
...... disbelieving some of the expenditure, claimed to have been incurred by the Assessee-applicant, denied to accept the same as allowable expenditure, enhanced the income of the Assessee-applicant at an amount of Tk. 55, 51,843.00 for the assessment year 2003-2004 and Tk. 2,45,52,904.00 for the assessm..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......losing a total income of Tk. 2,72,777.00 and upon complying the notice served under the provision of section 93 of the Income Tax Ordinance 1984, submitted further revised return showing income at an amount of Tk. 4,57,643.00. The DCT concern Mr. Mohammed Nasiruzzaman while disposed off the said ret..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....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:
......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:
......the attention of this court to the fact that the writ-petitioner paid the due tax for the assessment year 2008-2009, under the provision of section 83(2) of the Income Tax Ordinance 1984, in which an amount of Tk. 16,75,040.00 was declared as income by the Assessee-writ petitioner. Therefore the fin..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....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:
...... concern has committed error and illegality in discarded the book version of the accounts and therefore the two appellate authorities were required to consider the same on the face of the established principle of law, which having not been done, this court is compelled to answer the question No. 3 i......year 2007-2008 being a local authority rendering public utility Service.
B. Whether on the facts and in the circumstances the applicant is entitled to 21/2 % depreciation on the Bangabandhu Setu amounting to Tk. 80,18,22,380.00 in the assessment year 2007-2008 and claimed by the applicant.
..
Category: Fiscal/Taxation Law | Date: 23 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. ......t Division which held that the second charge-sheet appeared to be a result not of a further investigation but of reinvestigation in the name of further investigation, which is barred by law. The principle that reinvestigation is barred is established. However, the facts of the case mention......ermore, Money Suit No. 3 of 2007 was instituted in the Court of Joint District Judge, Barisal for recovery of the said misappropriated money and the said suit was decreed ex-parte on 20-7-2011 for an amount of Taka 46, 49,008.95 with interest till recovery. 3. After investigation, the Investiga..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ......ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ......ney collected as licence fee from vehicle owners was not proved. The counter foils of Tax Token issued, the stamp sale registers, the exhibits-Ska and 3kha proved sufficiently that much more than the amount of which stamp was sold was collected from the motor vehicle owners by the accused respondent..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....t, both these 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: ......t, both these 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: ...... bad loan accounts. The Assessee-applicant in order to be a transparent company disclosed the same in their financial statement for the assessment year 2009-2010. But the DCT concern treated the said amount of Tk. 2,08,49,592.00 as an accrued income to the Assessee-applicant and added the same with ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....the result, the Income Tax Reference Application 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:
......the result, the Income Tax Reference Application 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:
......mmissioner of Taxes passed his assessment order disallowing some of the claimed incurred expenditure and reconstituting the business account, enhanced the total income of the Assessee-applicant at an amount of Tk. 19, 46, 51,361.00, without having any lawful authorities to do so and even without rai..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....rar, 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:
......rar, 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:
...... Range-2, Taxes Appellate Zone-2, Dhaka (shortly, the AACT) on the ground that the order of assessment made by the DCT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1, 45, 70,606/- which was added as income of the assessee under section 19(3) of the O..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....The Registrar, 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.
This case is also Reported in:
......The Registrar, 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.
This case is also Reported in:
...... Range-2, Taxes Appellate Zone-2, Dhaka (shortly, the AACT) on the ground that the order of assessment made by the DCT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1,45,70,606/- which was added as income of the assessee under section 19(3) of the Ord..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
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 ......y holding-over. Such a tenancy cannot be created by the tenant's continuance of possession alone and there must also be the assent of the landlord, which may be expressed or implied. 21. The principle expounded in the case referred to above is not disputed. In the case in hand, though the r...... and it was also agreed orally that in case of expiry of the term of lease and for other reasons, if not extended earlier, the agreement would continue. Accordingly, the defendant by investing a huge amount of money repaired the suit house and constructed rooms which took almost a year and during th..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. ......y holding-over. Such a tenancy cannot be created by the tenant's continuance of possession alone and there must also be the assent of the landlord, which may be expressed or implied. 21. The principle expounded in the case referred to above is not disputed. In the case in hand, though the r...... and it was also agreed orally that in case of expiry of the term of lease and for other reasons, if not extended earlier, the agreement would continue. Accordingly, the defendant by investing a huge amount of money repaired the suit house and constructed rooms which took almost a year and during th..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh, 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: ......ngladesh, 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: ...... Range-2, Taxes Appellate Zone-2, Dhaka (shortly, the AACT) on the ground that the order of assessment made by the DCT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1,45,70,606/- which was added as income of the assessee under section 19(3) of the Ord..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
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: ......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: ......es is exempted from paying income tax under the provision of section 32(7) of the Income Tax Ordinance 1984 and consequently the DCT concern enhanced the income of the Assessee-applicant at an higher amount of Tk. 2, 07, 24,375.00. 3. In the same manner, so far the Income Tax Reference Applicat..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ......e-emption under Muhammadan Law against a Hindu after finding that there is no pre-emption under Hindu Law, and applied Muhammadan Law not as law by which the Courts are bound but only on general principles of justice, equity and good conscience as there was no corresponding statutory law t......ith the vendor." ****** "The plaintiff can, therefore, only succeed if he can show that it is the usage of the country, that is of Ahmedabad City and if he can prove a custom amounting to a rule of law." ***** "I agree that the lower Appellate Court&..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
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: ......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: ......he DCT concern having been failed into an error raised an allegation in the notice under section 93 of the Income Tax Ordinance 1984 that the Assessee-writ-petitioner failed to disclose the bank loan amount of Tk. 2,85,59,317.00 which not been chargeable to tax does not come under the purview of sec..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....d 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: ......d 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: ......g excess estimate of commission in as much as to the fact that certificate in testimony of receipts and tax deducted therefore had been filed and while the CT(A) had no other document contrary to the amount document enclosed. 2. Whether, in the facts and on the circumstances of the case, the Tr..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
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