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From the perspective of a tax practitioner --- करमा के होला?? ======================================== थोपा थोपा पानीले नै समुन्द्र बने जस्तै सकेको योगदान गरी राष्ट्र पुनर्निर्माणको महान अभियानको हिस्सा बन्ने अवसर पनि हो यो। यस सूचना प्रकाशन सगैँ हाम्रो मनमा उब्जेको...
राष्ट्रिय पुनः निर्माण कोष - मिति 2082/06/10 गते राजपत्रमा प्रकाशित सूचना अनुसार आ.व. 2082-83 मा राष्ट्रिय पुनः निर्माण कोषमा योगदान गरेको रकम कर योग्य आय गणना गर्दा घटाउन पाउने भनी स्पष्ट भाषामा लेखिएको छ। As per the notice of the GoN on 2082//06/10, amount...
कानुनी व्याख्या कसरी गर्ने होला? ========================================= यी तीनवटै अवस्था योगदानमा आधारित अवकाश भुक्तानी को व्याख्यामा पर्छन कि पर्दैनन् होला ? १) कर्मचारी वा कामदारको पारिश्रमिकबाट मासिक रुपमा कट्टा गरिएको रकम + रोजगारदाताबाट अवकाश योगदान...
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Welcome and Correct interpretation by IRD regarding Preference shares and sec 57 of the Income Tax Act 2058 As per the circular, a change of ownership in preference shares of a company does not trigger section 57 (change of control). However, to avail this benefit,...
आन्तरिक राजस्व कार्यालय, काठमाडौ क्षेत्र नं.३ वि. नेपाल ग्लास उद्योग, ०७५-RB-०१६५ “जतिपटक पनि” १०१(२) र “जालसाजीको जानकारी प्राप्त भएको मिति” १०१(४) शब्दको सम्बन्धमा सर्वोच्च अदालतबाट भएको व्याख्या Important case update - interpreting “as many times” (section 102(2))...
It has been observed in few notices and press releases issued by IRD that the notices do not have date or reference number. This causes serious difficulty in referring and retrieving the documents. Therefore, it is suggested to compulsorily include the date of...
We are not final because we are infallible, but we are infallible only because we are final. Justices of this Court are human beings, capable of erring.Justice Robert H. Jackson Appeal: The Rationale Behind it The aforesaid quotation was borrowed from the famous...
Introduction The digital economy has expanded rapidly in Nepal over the last decade, transforming business models, consumer behavior, and revenue collection dynamics. Digital service platforms ranging from e-commerce marketplaces and ride-sharing applications to...
