8th Nani Palkhivala Memorial Research Paper Competition, 2012.

The All India Federation of Tax Practitioners (AIFTP) and the Income Tax Appellate Tribunal (ITAT) Bar Association in association with the Government Law College, Mumbai is conducting 8^th Nani Palkhivala Memorial Research Paper Competition, 2012.

The topic for this year’s Research Paper is:

"General Anti - Avoidance Rule (GAAR) - An Indian and International     Perspective”

The students may have to discuss the following issues:

1.    Analyse the Indian provisions (S. 95 to 102 and Rules);

2.    Comparing with other countries;

3.    Merits and demerits;

4.    Whether the provisions will achieve the desired objects;

5.    If we need the GAAR;

6.    Suggestions and any other issues which the author may discuss and express his     

       view.                                  

Each participating college can send a maximum of three entries.

Each article can be authored by a maximum of two authors.

Prizes

The three best articles will be awarded cash prizes, along with a certificate of merit and a medal. The winning research paper will be published in the AIFTP Journal, IBFD Journal, on the ITAT website and in other leading tax magazines.

The cash prize awarded shall be as follows:

First prize: Rs. 10,000/-

Second prize: Rs. 7,500/-

Third prize: Rs. 5,000/-

The entries must reach Government Law College, Mumbai on or before 10^th September, 2012 by 5:00 p.m. IST. Kindly confirm your participation by emailing a scanned copy of the Registration Form on or before 1^st September, 2012 to nanipalkhivalaresearch@gmail.com

For more details, please follow the link: http://www.mcaglc.org/pdf/Research%20Paper%20Rules_2012.pdf