Annex Building Court No. 10 Date :   Back A) Bench : Justice Md. Iqbal Kabir, Justice S. M. Maniruzzaman As to be mentioned Sl Case Number Parties Result 1 Writ Petition 3397/2018 Md. Shamsul Alam vs Artha Rin Adalat and 07 others     Fixed For Order Sl Case Number Parties Result 2 In re : Writ Petition 110/2024 Ms. Luna Sharmin vs National Board of Revenue and others     Stand over till 29.01.2024 3 In re : Writ Petition 763/2024 Abdul Hakim Pintu vs National Board of Revenue and others     Rule and direction 4 In re : Writ Petition 764/2024 Abdul Hakim Pintu vs National Board of Revenue and others     Rule and direction 5 In re : Writ Petition 765/2024 Abdul Hakim Pintu vs National Board of Revenue and others     Rule and direction 6 In re : Writ Petition 766/2024 Abdul Hakim Pintu vs National Board of Revenue and others     Rule and direction 7 In re : Writ Petition 767/2024 Md. Masud Parvej vs National Board of Revenue and others     Rule and direction 8 In re : Writ Petition 344/2024 Saiyad Monjurul Haq vs Judge, Artha Rin Adalat, Chattogram and others For Order (Sent from Section)-- Sl Case Number Parties Result 9 In re : Writ Petition 11128/2018 Alhaj Md. Shah Alam vs Bangladehs and others     Rejected 10 In re : Writ Petition 13565/2018 Md. Waes Quarnee vs Bangladehs and others     Rejected 11 In re : Writ Petition 11048/2018 Momin-ud-Dowlah vs Government of Bangladesh and others     Rejected 12 In re : Writ Petition 10734/2018 Md. Akter Hossain vs Bangladesh and others     Rejected 13 In re : Writ Petition 10630/2018 Kazem Hossain vs Government of Bangladesh     Rejected 14 In re : Writ Petition 12330/2018 M.A. Kashem vs Government of Bangladesh     Rejected 15 In re : Writ Petition 16312/2018 Md. Mubarak hossain vs Bangladesh and others     Rejected 16 In re : Writ Petition 12456/2018 Md. Mobassir Rahim vs Bangladesh and others     Rejected 17 In re : Writ Petition 16311/2018 Mamtaz Begum vs Bangladesh and others     Rejected 18 In re : Writ Petition 11952/2018 MD. Habibur Rahman and others vs Bangladesh and others     Rejected 19 In re : Writ Petition 11786/2018 M/S Mahmud Trading vs Bangladesh and others     Rejected 20 In re : Writ Petition 11728/2018 Mayer Doa Matshayajibi Samity vs Govt. of Bangladesh     Rejected 21 In re : Writ Petition 14200/2018 Md. Shafiqur Rahman vs Bangladesh and others     Rejected 22 In re : Writ Petition 8183/2018 Md. Rahmat Ullah Kabir and others vs Government of Bangladesh     Rejected 23 In re : Writ Petition 16258/2018 Corrolla Corporation (BD) vs Government of Bangladesh and others     Rejected 24 In re : Writ Petition 15774/2018 Abdus Samad vs Government of Bangladesh and others     Rejected 25 In re : Writ Petition 8203/2018 Moinuddin Hasan Rashid vs Government of Bangladesh and others     Rejected 26 In re : Writ Petition 16255/2018 Abul Kalam Azad vs Government of Bangladesh and others     Rejected 27 In re : Writ Petition 6577/2018 Mamun Miya vs Bangladesh and others     Rejected 28 In re : Writ Petition 14191/2018 Sainai Bapari vs Bangladesh and others     Rejected 29 In re : Writ Petition 16179/2018 Nurul Alam vs Bangladesh and others     Rejected 30 In re : Writ Petition 13031/2018 Mst. Mile Khatun vs Bangladesh and others     Rejected 31 In re : Writ Petition 14688/2018 Doctor Abu Md. Mofakharul Islam vs Bangladesh and others     Rejected 32 In re : Writ Petition 15431/2018 Amzad Hossain vs Bangladesh and others     Rejected 33 In re : Writ Petition 12652/2018 Md. Nasir Uddin vs Bangladesh and others     Rejected 34 In re : Writ Petition 7167/2018 Niren Chandra Singha and others vs Bangladesh and others     Rejected 35 In re : Writ Petition 4492/2018 Md. Motahar Hossain Chowdhury vs Bangladesh and others     Rejected 36 In re : Writ Petition 4470/2018 Abul Bashar vs Bangldesh and others.     Rejected 37 In re : Writ Petition 8200/2018 Abul Kalam Azad vs Bangldesh and others.     Rejected For Hearing (Heard in part matter) Sl Case Number Parties Result 38 Cancellation of Design Petition 1/2022 Heard in part Md. Fazlul Haque vs The Registrar, Department of Patents, Desings and Trademarks, Dhaka and another     Passed over 39 VAT Appeal 42/2015 Heard in part M/s. PHP Float Glass Industries Limited. vs Customs Excise and VAT Appellate Tribunal,Dhaka and others 40 VAT Appeal 71/2013 Heard in part Royal Cement Ltd. vs Customs, Excise and VAT Appellate Tribunal and others     Hearing concluded, judgment on 31.01.2024 For Hearing (Artha Rin and CIB Matter) Sl Case Number Parties Result 41 Writ Petition 4486/2019 Parimal Kumar vs Government of Bangladesh     Heard in part and adjourned till 31.01.2024 For Hearing (VAT, CUSTOMS and TRADEMARK APPEAL) Sl Case Number Parties Result 42 VAT Appeal 66/2013 Fahim Sanitary Ltd. vs Customs, Excise and VAT Appellate Tribunal and others     Not today 43 Customs Appeal 20/2018 Savar Sportswear Company Ltd. vs Customs, Excise and VAT Appellate Tribunal, Jibon Bima Bhaban (3rd Floor), 10. Dilkusha Commercial Area, Dhaka 1000 and another     Heard in part and adjourned till 01.02.2024 44 VAT Appeal 9/2012 British American Tobacco Bangladesh Com. Ltd. Dhaka. vs Custom Excise and VAT Appellate Tribunal. Dhaka. 45 Customs Appeal 386/2019 Commissioner of Customs, Customs Bond Commissionerate, 342/1, Segunbagicha, Dhaka vs Customs, Excise and VAT Appellate Tribunal, Ziban Bima Bhaban (3rd Floor), 10, Dilkhusha C/A, Dhaka and another 46 Trademark Appeal 8/2010 T.C.L. Corporation vs Assistant Registrar and others 47 Trademark Appeal 11/2012 T.C.L. Corporation vs Assistant Registrar and others 48 Trademark Appeal 12/2012 T.C.L. Corporation vs Assistant Registrar and others 49 VAT Appeal 19/2015 Talukder Pipe Industries Ltd. vs Customs Exciese, 50 Customs Appeal 925/2023 Yogmaya Traders, Jamdia, Bagherpara, Jessore-7470 vs Customs, Excise and VAT Appellate Tribunal, Dhaka and others 51 VAT Appeal 18/2015 Talukder Pipe Industries Ltd. vs Customs Exciese, 52 Customs Appeal 359/2018 Commissioner of Customs, Coustom House, Chittagong vs Customs, Excise and VAT Appellate Tribunal and others 53 VAT Appeal 32/2016 Premier Sweets Limited vs Customs, Excise and VAT Appellate Tribunal and others 54 Customs Appeal 464/2022 Commissioner of Customs, Rangpur Fardin Accessories Ltd. vs Customs, Excise and VAT Appellate Tribunal and others 55 VAT Appeal 27/2018 Ashuganj Fertilizer and Chemical Company Limited vs Customs, Excise and VAT Appellate Tribunal, Dhaka and another 56 Customs Appeal 1646/2022 Ananta Denim Technology Ltd. vs The Customs Excise and VAT Appellate Tribunal Dhaka 57 VAT Appeal 20/2019 Persona Hair and Beauty Ltd. vs Customs, Excise and VAT Appellate Tribunal 58 VAT Revision 3/2021 Commissioner of Customs Excise and VAT vs Appellate Tribunal, Customs Excise and VAT and others 59 VAT Appeal 23/2022 M/S Mithu Carpet vs Customs, Excise and VAT Appellate Tribunal and others 60 VAT Appeal 177/2023 BRB Cables Industries Limited vs Customs, Excise and VAT Appellate Tribunal, Dhaka r), Dilkusha Commercial Area, Dhaka-1000 and others For Hearing - Sl Case Number Parties Result 61 Income Tax Reference 97/2006 Reliance Textile Industries Ltd. vs Commissioner of Taxes 62 Income Tax Reference 24/2006 The Commissioner of Taxes vs Rashawa Knit wears Ltd. 63 Income Tax Reference 27/1996 Tital Gas Transmission vs The Commissioner of Taxes, Dhaka 64 Income Tax Reference 28/1996 Tital Gas Transmission vs The Commissioner of Taxes, Dhaka 65 Income Tax Reference 203/1991 Bangladesh Pharmaceuticals Industries Ltd.Dhaka vs Commissioner of Taxes, Dhaka 66 Income Tax Reference 615/2004 Burrought Wellcome and Co. vs Commissioner of Taxes, Chittagong. 67 Income Tax Reference 46/2004 Kazi Faruque Ahmed vs Commissioner of Taxes,Dhaka Ms. Sara Hossain, adv. for the applicant. 68 Income Tax Reference 72/2006 Independent University of Bangladesh vs Commisisoner of Taxes 69 Income Tax Reference 4/2006 The Commissioner of Taxes vs Shah Cements Industries 70 Income Tax Reference 47/2006 Nabixco Biscuit vs Commissioner of Taxes For Hearing (ITRA.) Sl Case Number Parties Result 71 Income Tax Reference 253/2012 Md. Showkat Hossain, Chattogram vs The Commissioner of Taxes, Taxes Zone-2, Chattogram 72 Income Tax Reference 355/2005 BRAC Bank Ltd. vs Commissioner of Taxes 73 Income Tax Reference 395/2005 National Bank Limited vs Commissioner of Taxes 74 Income Tax Reference 429/2005 Oman Bangladesh Finance and Investment Ltd. vs Commissioner of Taxes 75 Income Tax Reference 487/2005 Janakantha Ltd. vs Commissioner of Taxes, Mr.Md.Abbas Uddin,Adv. 76 Income Tax Reference 313/2005 M/S. Prime Steel Re-Rolling Mills Ltd. vs Commissioner of Taxes 77 Income Tax Reference 323/2005 Rupali Insurance Co. Ltd. vs Commissioner of Taxes 78 Income Tax Reference 491/2005 Vanik Bangladesh Secutiries vs Commissioner of Taxes 79 Income Tax Reference 421/2005 Mrs. Umme Kulsum Mannan vs Commissioner of Taxes 80 Income Tax Reference 420/2005 Mrs. Umme Kulsum Mannan vs Commissioner of Taxes 81 Income Tax Reference 329/2005 Mercantile Insurance Co. Ltd. vs Commissioner of Taxes 82 Income Tax Reference 430/2009 Karnaphuli Insurance Co. Ltd. vs The Commissioner of Taxes, Dhaka 83 Income Tax Reference 397/2005 Racific Motors Ltd. vs Commissioner of Taxes 84 Income Tax Reference 262/2005 Alam Corporation Ltd. vs Commissioner of Taxes Mr. M.A. Hannan, adv. for the applicant. 85 Income Tax Reference 187/2006 Central Insuance Co. Ltd. vs The Commissioner of Taxes 86 Income Tax Reference 185/2006 Central Insurance Co. Ltd. vs The Commissioner of Taxes 87 Income Tax Reference 186/2006 Central Insuance Co. Ltd. vs The Commissioner of Taxes 88 Income Tax Reference 63/2006 Eidelity Assets vs Commissioner of Taxes 89 Income Tax Reference 111/2006 Gono Sasthaya Antibiatic Ltd. vs The Commissioner of Taxes 90 Income Tax Reference 159/2006 Uttara Automobiles Ltd. vs Commissioner of Taxes 91 Income Tax Reference 160/2006 Uttara Motors Ltd. vs Commissioner of Taxes 92 Income Tax Reference 100/2006 Techno Textile Mills Ltd. vs Commissioner of Taxes 93 Income Tax Reference 66/2007 Arab Bangladesh Bank Ltd. Dhaka vs The Commissioner of Taxes, Chittagong. 94 Income Tax Reference 66/2006 Md. Rafiqul Islam vs Commissioner of Taxes 95 Income Tax Reference 76/2008 Bangladesh Commerce Bank Ltd. vs The Commissioner of Taxes, Dhaka 96 Income Tax Reference 306/2008 Nestle Bangladesg Ktd. vs The Commissioner of Taxes, Dhaka 97 Income Tax Reference 257/2008 Md. Nurul Islam vs The Commissioner of Taxes, Dhaka 98 Income Tax Reference 400/2008 Md. Nurul Islam vs The Commissioner of Taxes, Dhaka 99 Income Tax Reference 323/2008 Lanka Bangla Finance Ltd. vs The Commissioner of Taxes, Dhaka 100 Income Tax Reference 262/2008 Prime Textdile Spinning Mills Ltd. vs The Commissioner of Taxes, Dhaka 101 Income Tax Reference 263/2008 Prime Textdile Spinning Mills Ltd. vs The Commissioner of Taxes, Dhaka 102 Income Tax Reference 277/2008 Prime Textile Spinning Mills Ltd. vs The Commissioner of Taxes, Dhaka 103 Income Tax Reference 427/2008 Rangs Electronics Ltd. vs The Commissioner of Taxes, Dhaka 104 Income Tax Reference 579/2007 A.Z.M Akramul Haq vs Commissioner of Taxes, Dhaka 105 Income Tax Reference 64/2006 Eidelity Assets vs Commissioner of Taxes 106 Income Tax Reference 26/2007 Arab Bangladesh Bank Limited, Dhaka vs The Commissioner of Taxes, Dhaka. 107 Income Tax Reference 370/2007 Delta Brac Housing Finance Corporation Ltd. vs Commissioner of Taxes, Dhaka 108 Income Tax Reference 513/2007 Nestle Bangladesh Ltd. vs Deputy Commissioner of Taxes, Large Taxpayers Unit and another 109 Income Tax Reference 211/2007 Otto Spinning Limited vs The Commissioner of Taxes, Dhaka 110 Income Tax Reference 276/2008 Prime Textile Spinning Mills Ltd. vs The Commissioner of Taxes, Dhaka 111 Income Tax Reference 275/2008 Prime Textile Spinning Mills Ltd. vs The Commissioner of Taxes, Dhaka 112 Income Tax Reference 414/2009 Robi Axiata Limited vs The Commissioner of Taxes 113 Income Tax Reference 386/2009 Mrs. Jahanara Haque vs The Commissioner of Taxes, Dhaka 114 Income Tax Reference 343/2009 Midas Financing Ltd. vs The Commissioner of Taxes, Dhaka and others 115 Income Tax Reference 32/2009 Prime Finance and Investment Ltd. vs The Commissioner of Taxes 116 Income Tax Reference 31/2009 Prime Finance and Investment Ltd. vs The Commissioner of Taxes 117 Income Tax Reference 24/2009 Prime Steel Re-rolling Mills Ltd. vs The Commissioner of Taxes, Dhaka 118 Income Tax Reference 401/2009 Premier Leasing and Finance Ltd. vs The Commissioner of Taxes Dhaka 119 Income Tax Reference 104/2009 Sonali Bank Ltd. vs The Commissioner of Taxes, Dhaka 120 Income Tax Reference 363/2005 Sagar Jute Spinning Mills Ltd. vs Commissioner of Taxes 121 Income Tax Reference 70/2013 Electra Telecom (BD) Ltd vs The Commissioner of Taxes, Dhaka. 122 Income Tax Reference 359/2010 Islamic Bank Bangladesh Ltd. vs The Commissioner of Taxes, Dhaka 123 Income Tax Reference 470/2009 Continental Computer(Pvt.) Ltd. vs The Deputy Commissioner of Taxes, 124 Income Tax Reference 83/2010 Mr. Chin Hua Hsu vs The Commissioner of Taxes, Dhaka 125 Income Tax Reference 223/2010 Federal Insurance Co. Ltd. vs The Commissioner of Taxes, Dhaka 126 Income Tax Reference 206/2010 Harun Nahar Rashid vs The Commissioner of Taxes, Dhaka 127 Income Tax Reference 60/2010 Industrial and Infrastructure Dev. Finance Co. Ltd. vs The Commissioner of Taxes, Dhaka 128 Income Tax Reference 96/2010 Quasem Dry Cells Ltd. vs The Commissioner of Taxes, Dhaka 129 Income Tax Reference 97/2010 Quasem Dry Cells Ltd. vs The Commissioner of Taxes, Dhaka 130 Income Tax Reference 235/2010 Northern General Insurance Co. Ltd. vs The Commissioner of Taxes, Dhaka 131 Income Tax Reference 194/2010 Media Star Ltd. vs The Commissioner of Taxes, Dhaka 132 Income Tax Reference 225/2010 Prime Steel Re-Rolling Mills Ltd. vs The Commissioner of Taxes, Dhaka 133 Income Tax Reference 93/2010 Premier Leasing and Finance Ltd. vs The Commissioner of Taxes, Dhaka 134 Income Tax Reference 288/2010 The Premier Bank Ltd. vs The Commissioner of Taxes, Dhaka 135 Income Tax Reference 335/2010 PHP Corporation Ltd. vs The Commissioner of Taxes, Chittagong 136 Income Tax Reference 182/2010 Ragib Ali vs The Commissioner of Taxes, Dhaka 137 Income Tax Reference 381/2010 Titas Gas Transmission and Distribution Co. Ltd. vs The Commissioner of Taxes, Dhaka 138 Income Tax Reference 309/2009 Takabul Islami Insurance Ltd. vs The Commissioner of Taxes, Dhaka 139 Income Tax Reference 411/2009 Sk. Akijuddin Ltd. vs The Commissinoner of Taxes, Dhaka 140 Income Tax Reference 345/2017 Rashid Oil Mills Ltd. vs The Deputy Commissioner of Taxes 141 Income Tax Reference 414/2018 Rashid Oil Mills Limited vs The Commissioner of Taxes, Taxes Zone-14, Dhaka 142 Income Tax Reference 310/2019 ITS Lab Test Bangladesh Limited vs The Commissioner of Taxes, Taxes Zone-7. 143 Income Tax Reference 402/2010 Agrani Bank Ltd. vs The Commissioner of Taxes, Dhaka 144 Income Tax Reference 135/2010 Lanka Bangla Finance Ltd. vs The Commissioner fof Taxes, Dhaka 145 Income Tax Reference 396/2010 Prime Steel Re-Rolling Mills Ltd. vs The Commissioner of Taxes, Dhaka 146 Income Tax Reference 309/2019 ITS Lab Test Bangladesh Limited vs The Commissioner of Taxes, Taxes Zone-7. 147 Income Tax Reference 424/2022 The Commissioner of Taxes vs KY Steel Mills Limited 148 Income Tax Reference 425/2022 The Commissioner of Taxes vs KYCR Coal Industries Limited 149 Income Tax Reference 201/2009 Coats Bd. Ltd. vs The Commissioner of Taxes, Dhaka 150 Income Tax Reference 204/2010 Excelsior Shoes Ltd. vs The Commissioner of Taxes, Dhaka 151 Income Tax Reference 384/2010 City General Insurance Co. Ltd. vs The Commissioner of Taxes, Dhaka 152 Income Tax Reference 410/2009 Sk. Akijuddin Ltd. vs The Commissinoner of Taxes, Dhaka 153 Income Tax Reference 416/2009 Northern General Insurance Co. Ltd. vs The Commissiner of Taxes, Dhaka 154 Income Tax Reference 109/2009 Mrs. Mahbuba Sultana vs The Commissioner of Taxes, Dhaka 155 Income Tax Reference 415/2009 Northern General Insurance Co. Ltd. vs The Commissiner of Taxes, Dhaka 156 Income Tax Reference 341/2010 Woori Bank , Dhaka Branch. vs The Commissioner of Taxes, Dhaka 157 Income Tax Reference 188/2006 Central Insuance Co. Ltd. vs The Commissioner of Taxes 158 Income Tax Reference 372/2006 Daeyu Banglaesh Limited vs The Commissioner of Taxes 159 Income Tax Reference 321/2006 Oman Bangladesh Finance and International Ltd. vs The Deputy Commissioner of Taxes 160 Income Tax Reference 251/2006 IRCON International Ltd. vs Commissioner of Taxes 161 Income Tax Reference 397/2006 Paramount Insurance Co. Ltd. vs The Commissioner of Taxes 162 Income Tax Reference 336/2006 United Insurance Company Ltd. vs The Commissioner of Taxes 163 Income Tax Reference 48/2008 Abul Khair Steel Products Limited vs The Commissioner of Taxes, Dhaka 164 Income Tax Reference 401/2010 Agrani Bank Ltd. vs The Commissioner of Taxes, Dhaka 165 Income Tax Reference 207/2010 Harunur Rashid Khan vs The Commissioner of Taxes, Dhaka 166 Income Tax Reference 389/2010 With Rule No. 60(Ref.)/2012 Industrial and Intrastructure Dev. Finance Co. Ltd. vs The Commissioner of Taxes, Dhaka 167 Income Tax Reference 348/2010 Pacific Bangladesh Telecom Ltd. vs The Commissioner of Taxes, Dhaka 168 Income Tax Reference 292/2010 Noimul Haque vs The Commissioner of Taxes, Chittagong 169 Income Tax Reference 69/2013 Electra Telecom (BD) Ltd vs The Commissioner of Taxes, Dhaka. 170 Income Tax Reference 192/2010 Mrs. Salma Huq vs The Commissioner of Taxes, Dhaka 171 Income Tax Reference 168/2020 Titas Gas Transmission and Distribution Company Limited vs The Commissioner of Taxes, Dhaka 172 Income Tax Reference 266/2019 Titas Gas Transmission and Distribution Company Limited vs The Commissioner of Taxes, Dhaka 173 Income Tax Reference 240/2010 Titas Gas Transmission and Distribution Company Limited vs The Commissioner of Taxes, Dhaka 174 Income Tax Reference 327/2011 G.E. Medical Systems (BD) Ltd. vs The Commissioner of Taxes, Dhaka 175 Income Tax Reference 243/2015 General Electric International Inc vs The Commissioner of Taxes 176 Income Tax Reference 145/2010 G.E. Medical Systems (BD) Ltd. vs The Commissioner of Taxes, Dhaka 177 Income Tax Reference 143/2010 G.E. Medical Systems (BD) Ltd. vs The Commissioner of Taxes, Dhaka 178 Income Tax Reference 337/2013 Titas Gas Transmission and Distribution Company Limited vs The Commissioner of Taxes, Dhaka 179 Income Tax Reference 288/2012 Titas Gas Transmission and Distribution Company Limited vs The Commissioner of Taxes, Dhaka 180 Income Tax Reference 411/2011 Titas Gas Transmission and Distribution Company Limited vs The Commissioner of Taxes, Dhaka 181 Income Tax Reference 412/2011 Gas Transmission and Distribution Company Limited (GTCL) vs The Commissioner of Taxes, Dhaka 182 Income Tax Reference 415/2011 Gas Transmission and Distribution Company Limited (GTCL) vs The Commissioner of Taxes, Dhaka 183 Income Tax Reference 416/2011 Gas Transmission and Distribution Company Limited (GTCL) vs The Commissioner of Taxes, Dhaka 184 Income Tax Reference 302/2012 Gas Transmission and Distribution Company Limited (GTCL) vs The Commissioner of Taxes, Dhaka 185 Income Tax Reference 145/2013 Gas Transmission Company Ltd. vs The Commissioner of Taxes, Dhaka. 186 Income Tax Reference 152/2015 Gastransmissian company Ltd. vs The Commissioner of Taxes 187 Income Tax Reference 453/2016 Gas Transmission Company Limited (GTCL) vs The Commissioner of Taxes 188 Income Tax Reference 413/2011 Gas Transmission Company Limited (GTCL) vs The Commissioner of Taxes 189 Income Tax Reference 285/2007 RIME APPARELS LIMITED vs The Commissioner of Taxes, Dhaka 190 Income Tax Reference 50/2006 Al Haj Oil Mills Ltd. vs Commissioner of Taxes 191 Income Tax Reference 2/2023 Hatil Complex Limited vs The Commissioner of Taxes, Dhaka 192 Income Tax Reference 3/2023 H.A. Timber Industries Limited vs The Commissioner of Taxes, Dhaka 193 Income Tax Reference 341/2021 Bangladesh Export Processing Zone Authority (BEPZA) vs Commissioner of Taxex 194 Income Tax Reference 342/2021 Bangladesh Export Processing Zone Authority (BEPZA) vs Commissioner of Taxex 195 Income Tax Reference 343/2021 Bangladesh Export Processing Zone Authority (BEPZA) vs Commissioner of Taxex 196 Income Tax Reference 344/2021 Bangladesh Export Processing Zone Authority (BEPZA) vs The Commissioner of Taxes, Chattogram