11.1 Ministry of Finance, Inland Revenue Department, Tax Office,

Biratnagar vs. Mahendra Kumar Golcha Citation (syllabus, verbatim): Ministry of Finance, Inland Revenue Department, Tax Office, Biratnagar vs. Mahendra Kumar Golcha, NKP 2063, Vol. 7, D.N. 7730. Verification status: not verified from the accessible sources at the time of writing — read the NKP 2063 report (Vol. 7, D.N. 7730) before the examination. (The revenue side as appellant signals a department-side appeal/revision victory below — the taxpayer had won something the department challenged. The taxpayer name belongs to one of Nepal's established business houses — context only, not case facts.) Doctrinal home (the safe handling): a Biratnagar tax office's dispute with an individual taxpayer of the 2063 era — the assessment/penalty/recovery docket (Units 4, 9, 10). In the exam: cite verbatim, place it in the assessment-dispute line, and present the settled doctrines — assessment on particulars, not guesswork; the hearing rights; the appeal ladder — with the report supplying the facts and holding. 11.2 Pashupati Wire Products vs. Inland Revenue Department, Tax Office, Biratnagar Citation (syllabus, verbatim): Pashupati Wire Products vs. Inland Revenue Department, Tax Office, Biratnagar, NKP 2066, Vol. ?, D.N. 8253. Verification status: not verified — read the NKP 2066 report (D.N. 8253) before the examination. Doctrinal home (the safe handling): a manufacturing firm's dispute with its tax office — the business-income assessment docket (Unit 4.4): trading profits,…