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Case information
| Court | Supreme Court of Bangladesh — High Court Division |
|---|---|
| Case reference | Income Tax Reference 303/2018 |
| Case-reference year | 2018 |
| Case type | Income Tax Reference |
| Court website upload date | 09-SEP-26 |
The case-reference year is not the judgment year. The court website upload date is not a judgment date.
Official index description
Source: Supreme Court official index.
The first question was decided on the basis that the disallowance of expenses, including losses from burglaries, from the profit and loss accounts are purely factual matters involving no complex question of law. Therefore, we are of the view that we should not disturb the factual findings legally settled by the Tribunal. The second question was decided based on the principle that the estimation of commission receipts is also a factual matter unless proved otherwise with verifiable evidence. In the present case, the applicant received commissions from bKash Limited (a BRAC Bank subsidiary) which is supported by verifiable evidence. Hence, we are of the view that the Tribunal estimated the commission receipts without applying a judicial mind.