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Case details
| Lead case reference on official PDF cover | CIVIL PETITION FOR LEAVE TO APPEAL NOS. 1808-1810 OF 2023 |
|---|---|
| Caption / parties as listed | Dr. Muhammad Yunus -Vs- The Commissioner of Taxes, Zone-06, Dhaka |
| Court | Supreme Court of Bangladesh — Appellate Division |
| Case reference year | 2023 |
| Court website upload date | 2023-09-03 |
| Original index reference | Civil Petition /2023 |
Additional reference in the official index
(CIVIL PETITION FOR LEAVE TO APPEAL NOS. 1808-1810 OF 2023 (Arising out of Income Tax Reference Application No. 108-110 of 2015)
Court index description
Regarding imposition of gift tax on the Professor Muhammad Yunus Trust and Yunus Family Trust the Hon’ble Appellate Division held as under: “Fortified with the decisions and the discussions as made above, we are of the view that the High Court Division rightly held that the assessing officer (Extra Assessment Commissioner of Taxes) and the appellate authorities below did not commit any illegality in imposing gift tax as contemplated under section 3 of the Gift Tax Act, 1990 and in rejecting the claim of exemption; because, in view of the provisions of the Gift Tax Act, 1990, the claim of exemption of the assessee-applicant does not have any legal basis.”
The date above is the court website’s upload date. Read the official document for the full decision.