The 4th Nani Palkhivala Memorial National Tax Moot Court Competition
"The 4th Nani Palkhivala Memorial National Tax Moot Court Competition will be held from the 4th-6th October. Please find the problem and rules of the competition below:"
Click on The Below Link To Download The Nani Palkhivala Case Study & Rules
Nani Palkhivala Case Study
Nani Palkhivala Rules
Clarification #1The topics for the
Nani Palkhivala Memorial Research Paper Competition are as follows:
"Royalties & Fees for Technical Services in International Trade"
Students may have to consider the following Sections (Rules applicable) of Income Tax Act i.e. S. 9(1)(vi), 9(1)(vii), 115A, 195, 40a, 197, 201, 201A, 221, 248, 271C, 271CA, relevant provisions of Double Taxation Agreements with USA, Maurituis, U.K.and UAE. They may have also consider the constitutional validity provisions introduced in the Finance Act 2008, relevant provisions of the IPRs, Copy Rights Act or any other provisions which they feel are appropriate.
Click on the below link to download the rules for the competition
Nani Palkhivala Research Paper - Rules