6th Nani Palkhivala Foundation Taxation Law Essay Competition

[The following is an announcement from the National Law School of India Review]

National Law School of India Review in association with the Nani Palkhivala Memorial Trust is pleased to announce the release of topics for the 6th Nani Palkhivala Foundation Taxation Law Essay Competition. The competition is open to current students of law in any college or university in India.

Topics:

1. GAAR: Is it necessary to check tax evasion?
2. Nature and taxability of software payments under the I.T. Act.
3. The constitutional validity of repeated retrospective
amendments.
4. The limits of the "territorial nexus" requirement in light of Vodafone and the Finance Act, 2012.

Word limit: 3000 (inclusive of footnotes)

Deadline: 14th February, 2013.

Prize Money: First Prize - Rs 6,000
                      Second Prize - Rs 4,000
                     Third Prize - Rs 2,000

Joint authorship is not allowed. Please send the essay and author information in separate files. The essay must not contain any identification of the author. Plagiarism will result in disqualification. For any further details or queries, please contact National Law School of India Review (NLSIR) at: mail.nlsir@gmail.com.