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....sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
...... that only the portion claimed by the writ-respondents was not derequisitioned and, as such, the writ-petitioner-respondents were discriminated against. He further submits that the Government on principle decided to return the unused acquired land to the original owners even then no effective s......
"The whole areas under unauthorized possession of the different persons and not under control of the PWD be derequisitioned in favour of the original owners on realization of the compensation amount received by them. The owners will in their turn get the lands free from the occupation of the..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....sment year 2008-2009 of the Assessee-applicant company bank. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......sment year 2008-2009 of the Assessee-applicant company bank. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......icant bank conducted hearing before the DCT concern, who upon disallowing inter-alia, the said claim of Head Office expenses, which has been made in the computation sheet of the account, enhanced the amount of income of the Assessee-Applicant for that assessment year. This has prejudiced the Assesse..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
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: ......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: ......ahi who submitted its income tax return for the assessment year 2011-2012 under the Self Assessment Scheme, as provided under section 82BB of the Income Tax Ordinance 1984 disclosing her income at an amount of Tk. 4,07,800.00. The said return was duly accepted by the DCT concern which issued receipt..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....answered 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: ......answered 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: ......ant company conducted hearing before the DCT concern, explaining the return. But the DCT concern upon disallowing some of the expenditure incurred, enhanced the income of the Assessee-applicant at an amount of Tk. 36, 68,840.00. 3. Being aggrieved with and highly dissatisfied by the said assess..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......licant submitted a written explanation before the DCT concern. But the DCT concern without complying the provision of law, whimsically assessed the tax liability of the Assessee-applicant at a higher amount, for which the Assessee-applicant preferred the appeal before the First Appellate Authority, ..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
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 ......pective parties. 11. Before we take up the question for consideration as to whether the impugned proceeding should be quashed or not, it will be necessary to see the extent of power, scope, principles and categories of cases in which High Court Division may invoke its power and author...... in time as per work order. Accordingly, failure to perform the work as per work order by the contractor in a way of his business as an agent taking fraudulent mensrea to deceive the Government amounts to an offence of criminal breach of trust which is punishable under section 409 of the Penal..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited 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: ......ed in the negative and in favour of assessee. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Section 29(viii) Under section 29(viii) of the Income Tax Ordinance 1984, any amount paid by an assessee company to its employee and styled as entertainment allowances are admiss..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......me tax return for the assessment year 2004-2005 and 2005-2006 under the provision of Self Assessment Scheme as provided in section 83A of the Income Tax Ordinance 1984 disclosing a total income at an amount of Tk. 12,76,450.00 for the assessment year 2004-2005 and Tk. 12,86,935.00 for the assessment..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......the gas company is collected through the banking channel, which has not been denied by the taxes department that the consumer pays the bill to the classified Bank and the Bank in turn pays the billed amount to the gas company. It appears from the highlighted portion that the provision of rule 16 of ..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
...... duty under section 33 of the Act within six months of such payment his writ petition is not maintainable."
14. Having considered the case referred to the above, we are of the view that the principle expounded in the above case applies to the facts and circumstances of the present case and......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital 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: ......Assessee-applicant company conducted hearing before the DCT concern, who upon disallowing some of the expenditure, incurred by the Assessee-applicant, estimated income of the Assessee-applicant at an amount of Tk. 24,58,46,420.00. 3. Being aggrieved with and highly dissatisfied by the said asse..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
....n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......
The Petition is dismissed.
Fact to prove
Under section 106 of the Act when any fact is especially within the knowledge of any person the burden of proving that fact is upon him. This principle has been applied in many cases where the wife has been found killed in the house of the hu......n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
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 ......l evidence in the facts of the present case." 72. The facts and circumstances of the case referred to above and the facts and circumstances of the case in hand are identical. Therefore, the principle expounded in the case referred to above fully applies in the facts and circumstances of th......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 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)
....se of the petitioner. We find no merit in the contention of the learned counsel. The petition is accordingly dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......se of the petitioner. We find no merit in the contention of the learned counsel. The petition is accordingly dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......irector of the organization knowing well that there was continuous misappropriation, he did not take any step for which the accused persons being emboldened with his conduct misappropriated huge amount of money and that though he had been performing as Managing Director for a long time, he..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ......d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ......r but the accused had demanded Taka 5,000 to him as bribe. Abdus Salam Khokon expressed his inability to fulfill the demand of the accused to which the accused informed him that without the said amount his name will not be mutated for the said land but at one stage for the request of Abdus Sala..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
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: ......or by SRO but by incorporating a specific provision in a statute. It is a settled law that even in the case of any promise given by the Government by conduct or by agreement or by SRO, in view of the principle of promissory estopple, the Government will be debarred from backing out from such promise......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: ..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: ......or by SRO but by incorporating a specific provision in a statute. It is a settled law that even in the case of any promise given by the Government by conduct or by agreement or by SRO, in view of the principle of promissory estopple, the Government will be debarred from backing out from such promise......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: ..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 ...... 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 ...... the land which is the subject of the protected interest. On proof that the land is held at a rent which was not at the time the lease was granted a fair rent, the Court may enhance the rent, to such amount as appears to be fair and equitable." 42. Having considered sub-section 4 of sec&sh..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
....ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......statement of asset and liability and documents of house loan before the DCT and he disclosed to have received cash gift of Tk. 6,00,000.00 from his wife and Tk. 2,04,000.00 from his brother but those amounts were initially taken as loans from his wife and brother. Therefore, the DCT arbitrarily adde..
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
.... of the execution process, the judgment-debtors including the petitioner filed application before the concerned Adalat for allowing them to repay the entire decreetal amount without interests by installments in view of the provisions under section 49(1) of the Artha Rin Adalat Ain, 2003. Thereu......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 ......he said decree. At one stage of the execution process, the judgment-debtors including the petitioner filed application before the concerned Adalat for allowing them to repay the entire decreetal amount without interests by installments in view of the provisions under section 49(1) of the Artha ..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
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