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Case information
| Court | Supreme Court of Bangladesh — High Court Division |
|---|---|
| Case reference | Income Tax Reference 123/2019 |
| Case-reference year | 2019 |
| 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 based on the non-obstante clause of sub-section (1) of section 82C of the Income Tax Ordinance, 1984. Tax deducted at source (TDS) under section 53 of the Ordinance, on the import of goods by an industrial undertaking as raw materials for its own consumption (such as a cement factory), shall be assessed as regular source of income instead of under section 82C. Conversely, TDS under section 52 read with rule 16 shall be assessed under section 82C of the Ordinance. The second question was decided on the basis that the reduction and deletion of disallowances of claimed expenses, as well as the reduction of estimated sales 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.