Fiscal/Taxation Law

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Title	Laws Referred

J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)	s.52, the Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Rule 16, the Income Tax Rule, 1984
Jamal Soap Factory, Narayanganj Vs. Commissioner of Income Tax, Dacca Zone, Dacca, 1980, 9 CLC (AD)	s. 66(1), the Income-Tax Act, 1922,
Jamaluddin (Md.) Vs. Income Tax Appellate Tribunal, Chittagong Branch, Chittagong, 1997, 26 CLC (HCD)	ss. 74, 158, the Income Tax Ordinance, 1984
James Finlay Plc Vs. Commissioner of Income Tax, 2000, 29 CLC (HCD)	ss. 4(A)(c), 49AA, the Income Tax Act, 1922, ss. 2(55)(c), the Income Tax Ordinance, 1984
Jardine Henderson Ltd. Calcutta, India Vs. Commissioner of Income-Tax, Chittagong, 1976, 5 CLC (AD)
JMS Glass Industries Limited Vs. Government of Bangladesh and others, 2011, 40 CLC (HCD)	ss. 42, 55, the VAT Act, 1991; s. 194, the Customs Act, 1969
JMS Glass Industries Ltd. Vs. Customs, Excise and VAT Appellate Tribunal and others, 2011, 40 CLC (AD)	ss. 42(1) (Ka) (Kha) & 55, the Value Added Tax Act, 1991, s. 194, the Customs Act, 1969
Kamal Imports and Exports Ltd. & another Vs. National Board of Revenue and others, 2010, 39 CLC (HCD)	ss. 5(2), 9, the Value Added Tax Act, 1991
Kamal Uddin Ahmed, Director, Holy Crescent Hospital Limited Vs. Chairman, National Board of Revenue, 2015, 44 CLC (HCD)	s.120, the Income Tax Ordinance (XXXVI of 1984)
Karnaphuli Rayon and Chemical Ltd. Vs. Collector of Central Excise & Land Customs, East Zone, Chitttagong & another, 1975, 4 CLC (AD)

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