- 01
The situation
The company had received a tax assessment exceeding NPR 12 crore. The position needed to be defended through the administrative review process and, subsequently, before the Income Tax Court.
- 02
What we found
Reviewing the assessment against the underlying records to identify where the assessed position was not supported by the facts, and where the correct legal and technical grounds for challenge lay.
- 03
What we did
Our team member on this engagement worked as part of the defence team, drafting the written replies submitted to the Inland Revenue Department and preparing the technical arguments used in the Income Tax Court proceedings, presented by the appointed legal counsel.
- 04
What changed
The assessment was reduced to zero.
The lesson
A large assessment is not defeated by a single argument, but by a documented, technically sound position built and submitted correctly at every stage of the process.
