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CHIEF EDITOR 6TH NLSIR - NANI PALKHIVALA FOUNDATION TAXATION LAW ESSAY COMPETITION The National Law School of India Review in association with the Nani Palkhivala Memorial Trust is pleased to announce the release of the 6th Nani Palkhivala Foundation Taxation Law Essay Competition. Entries are invited on any one of the following themes from current students from any law school 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) Last date of submission: 14 February 2013 Date of announcement of results: 25 March 2013 Submission: Essays to be emailed to [email protected] with the subject “Nani Palkhivala Essay Competition” CHIEF EDITOR Ashwita Ambast DEPUTY CHIEF EDITOR Sahil Kher MEMBERS: Abhinav Sekhri Anshul Roy Arun Mattamana Ayushi Sutaria Juhi Gupta L. Gopika Murthy Mansi Sood Sakshi Swetha Singh FACULTY ADVISOR Prof Govindraj Hegde CONTACT National Law School of India University, Bangalore – 560072 [email protected]

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CHIEF EDITOR

6TH NLSIR - NANI PALKHIVALA FOUNDATION TAXATION LAW ESSAY

COMPETITION

The National Law School of India Review in association with the

Nani Palkhivala Memorial Trust is pleased to announce the release

of the 6th Nani Palkhivala Foundation Taxation Law Essay

Competition. Entries are invited on any one of the following

themes from current students from any law school 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)

Last date of submission: 14 February 2013

Date of announcement of results: 25 March 2013

Submission: Essays to be emailed to [email protected] with

the subject “Nani Palkhivala Essay Competition”

CHIEF EDITOR

Ashwita Ambast

DEPUTY CHIEF

EDITOR

Sahil Kher

MEMBERS:

Abhinav Sekhri

Anshul Roy

Arun Mattamana

Ayushi Sutaria

Juhi Gupta

L. Gopika Murthy

Mansi Sood

Sakshi

Swetha Singh

FACULTY ADVISOR

Prof Govindraj Hegde

CONTACT

National Law School of India University, Bangalore – 560072

[email protected]

CHIEF EDITOR

Additional Details: 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.

Prize money:

1st Prize: Rs. 6000

2nd Prize: Rs. 4000

3rd Prize: Rs. 2000

For further details, please email: [email protected]

CHIEF EDITOR

Ashwita Ambast

DEPUTY CHIEF

EDITOR

Sahil Kher

MEMBERS:

Abhinav Sekhri

Anshul Roy

Arun Mattamana

Ayushi Sutaria

Juhi Gupta

L. Gopika Murthy

Mansi Sood

Sakshi

Swetha Singh

FACULTY ADVISOR

Prof Govindraj Hegde

CONTACT

National Law School of India University, Bangalore – 560072

[email protected]