This case brief covers a tax litigation appeal filed by the Large Taxpayers Office against United Spirits Nepal Pvt. Ltd., challenging deductions claimed for promotional and other business expenses. The Supreme Court ruled to uphold most of the Revenue Tribunal's decision favoring the taxpayer, except for certain promotional expenses deemed unrelated to income generation. This judgment highlights compliance requirements for tax deductions and the importance of formal approvals for associated business expenses.

This guide provides an overview of Nepal’s Central Bank by-laws regarding foreign loans. It covers the regulations, eligibility criteria, borrowing limits, procedural requirements, and other essential information for companies and individuals looking to secure foreign loans.

This case analysis discusses the Supreme Court's ruling in Adv. Bigyan vs. Government of Nepal, where environmental concerns and policy-making intersected with national development interests. The Court's decision reflects on sustainable development, balancing conservation with infrastructure needs.