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Case information
| Court | Supreme Court of Bangladesh — High Court Division |
|---|---|
| Case reference | Writ Petition 1671/2021 |
| Case-reference year | 2021 |
| Case type | Writ Petition |
| 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 issue was decided on the basis that the disallowance of expenses from the profit and loss accounts and the manufacturing and trading 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 Commissioner of Taxes in disposing of the revisional application under section 121A of the Ordinance. The second issue was decided based on the non-obstante clause of sub-section (1) of section 82C of the Income Tax Ordinance, 1984, The business income of the petitioner was classified correctly by the DCT based on deduction of tax at source for recovery of minimum tax under section 82C of the Ordinance. As such, the Rules in above two writ petitions are hereby discharged.