8.8 Prescribed Cases (as listed in the syllabus — cite verbatim)

10. Dwarikanath Dungel et.al vs. Thula Kardata Karyalaya Harihar Bhawan, Lalitpur(Ncell Case), Largest full bench, Case No. 074-WO-0475, Decision Date 2075/10/23.Placement notes (honest):• Cases 1–9 concern assessments, penalties, and recovery disputes between taxpayers and the revenue offices/departments named in the citations — the daily bread of Unit 8's appeal map. Their holdings should be read in the cited NKP reports; none is restated here beyond the citation.• Case 10, the Ncell case (also studied in Investment Law, LAW5709, from that syllabus's own citation), is Nepal's famous capital-gains-tax public-interest litigation: a writ petition (074- WO-0475) decided by the largest full bench on 2075-10-23, addressing the capital gains tax on the offshore share transfer of the telecom company and the revenue machinery's duty to assess and recover. Its lessons: writ jurisdiction's reach into tax administration, and non- resident transactions' domestic tax consequences.• Case 11, the Bhatbhateni case (077-NF-0035, full bench, 2080-10-16), a tax dispute involving the Inland Revenue Department and the retail group widely known by that name — read the full text for the bench's treatment of the department's powers and the taxpayer's position; the citation's label is retained here as the syllabus gives it. Verify every citation yourself — do not rely on this page alone. Case names, numbers, dates and the decisions attributed to them have been removed from…