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Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....d or accepted as a valid document. He finally submitted that the registered deeds in favour of defendant Nos.1 and 2 both postdate the filing of the suit by the plaintiff and therefore are of no legal value, especially since the basis of the said deeds, being the alleged bainanama of defendant ......ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ..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)
....of Yusuf Mollah got married but they use to live in their father's residence. At the time of preparation of MRR khatian No. 372 the suit land was wrongly recorded in the name of two daughters and legal heirs of one daughter omitting the name of Jamila @ Khairunnessa. By amicable settlement Jamil......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 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....ms of employment should be treated as salary or comes under the definition of perquisite. As per the Cambridge Dictionary meaning perquisite is a non-obligatory payment made to employee outside their legal dues. In this respect this court is on firm opinion that payment made to employee under the te......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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....e and in favour of department.
Questions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legally justified in deleting the disallowances of Buying Agents Commission made under section 30(aa......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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....l Islam, panel Mayor and Ward Councilor of Narayanganj City Corporation and his 4(four) aides and Chandan Sarkar, a Senior Member of Narayanganj Bar Association and his driver and to take appropriate legal action against the Government Officials and the Members of the law enforcing agencies, if any,......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 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ond appeal took a new plea regarding disallowances of Tk. 84,67,223/- in the profit and loss account under the head ‘Buying Agent’s Commission.’ The Tribunal without considering the legal aspects of the case unlawfully deleted the Buying Agent’s Commission under section 53H o......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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ond appeal took a new plea regarding disallowances of Tk. 84,67,223/- in the profit and loss account under the head ‘Buying Agent’s Commission.’ The Tribunal without considering the legal aspects of the case unlawfully deleted the Buying Agent’s Commission under section 53H o...... 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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....plications.
7. The learned Advocate Mr. Mosharaf Hossain drawn the attention of this court that both the question raised in these tow Income Tax Reference Application involve the issue regarding legality of exercising power by the DCT concern under section 35(4) of the Income Tax Ordinance 1984......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:
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Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....nce 1984, by the Inspecting Additional Commissioner of Taxes under section 120 of the Income Tax Ordinance 1984 just within eight days, mandates the tribunal to dispose off the appeal on merit and on legal points, since the assessment made under section 93 of the Income Tax Ordinance 1984 by the DCT......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:
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Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....he learned Advocate Mr. Abdus Salam Mamun strenuously argued that a discrimination has been made by the Finance Minister in respect of different assessment years as to the rate of depreciation most illegally on the ground that the 3rd Schedule of the Income Tax Ordinance 1984 did not contain the Ass......tlement of the Assessee-applicant Authority @25% tax rate. The aforesaid S.R.O. No. 169-Ain/2001 is very clear in allowing such entitlement of the Assessee-applicant Authority in view of the admitted status of the Assessee-applicant Authority as local authority, within the meaning of section 3(28) o..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....f Taka 5,000 from the plaintiff. That on 10-3-1987 the plaintiff requested the defendant No. 1 to execute and register the sale deed as per bainapatra, but he did not do so. The plaintiff then sent a legal notice on 28-8-1987 to the defendant No.1 asking him to execute and register the kabala deed a......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... the Assessee-applicant preferred these two instant Income Tax Reference Applications under the provision of section 160(1) of the Income Tax Ordinance 1984, seeking opinion from this court as to the legality and propriety of the order passed by the Taxes Appellate Tribunal for both the assessment y......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....xpayer Unit, Dhaka, one Nafisa Khan served a notice upon the Assessee-applicant for submitting different documents in favour of the accounts submitted by the Assessee-applicant, which tantamount to illegal reopening of the deemed finalization of the assessment. The Assessee-applicant, although surpr......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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....shedul Alam, the learned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the respondent, contends that the order passed by the Tribunal is legal and does not call for any interference by this Court.
14. We have examined the reference ......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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....shedul Alam, the learned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the respondent, contends that the order passed by the Tribunal is legal and does not call for any interference by this Court.
14. We have examined the reference ......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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....shedul Alam, the learned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the respondent, contends that the order passed by the Tribunal is legal and does not call for any interference by this Court. 14. We have examined the reference ......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ove circumstances and on the facts whether the Taxes Appellate Tribunal Division Bench-3, Dhaka, was justified maintaining the disallowances of rent expenditure, audit fee, advertisement expenses and legal fee and provision of bad debts. 2. In the circumstances and on the facts whether the Taxe......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: ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....Muhammadan Law against defendant-appellant. 2. In this appeal question calls for decision as to whether Muhammadan Law is applicable against non Muslim particularly against Hindu. To answer this legal question the facts of the case are not so important but short glimpse is required. 3. Mos......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 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....panies) Taxes Zone-1, Chittagong. (Respondent No.1), violating the provision of section 82BB (3) of the Ordinance should not be declared to have been issued without lawful authority and is of no legal effect and/or pass such other or further order or orders as to this court seems fit and proper......have been issued without lawful authority and is of no legal effect. Communicate the order at once to the respondent No. 1. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 31. ..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....e petitioner for the assessment year 1999-2000 under section 93 for reassessment and imposition of penalty under section 128 of the Ordinance must be held to be without any lawful authority and of no legal effect................(19) The Bank loan has been termed as not income and that being not...... that a liability by way of bank loan can be treated as an income of any person liable to pay income tax. Moreover, the provision of section 19(21) of the Income Tax Ordinance 1984 indicates that the status of a loan remains always the liability so far the same is not repaid after the end of fourth ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
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