20th M.C. Chagla Memorial Government Law College National Moot Court Competition 2014

The Government Law College, Mumbai in association with the Chief Justice M. C. Chagla Memorial Trust is pleased to announce the 20^th M. C. Chagla Memorial Government Law College National Moot Court Competition on 11^th & 12^th January, 2014.

The Moot Court Association of Government Law College has been hosting the M. C. Chagla Memorial Moot Court Competition for several years. It began as a city-level moot court competition, which was later expanded to a state-level competition. Due to the overwhelming response that we have been receiving, the Competition, since its 18^th edition, has been raised to a national platform.

Late Mr. M. C. Chagla was appointed as the First Indian Chief Justice of the Bombay High Court. He also served as the Ambassador to USA, Mexico, Cuba, Vice-Chancellor of the University of Bombay, High Commissioner to England and Union Minster for Education. In the fight against Emergency, the contribution made by this great legal luminary is indeed of tremendous significance. Chief Justice M. C. Chagla also served as a Professor of Constitutional Law at the Government Law College for a number of years. He worked tirelessly for the causes of civil liberty, individual freedom and political democracy and this moot court competition promises to be a fitting tribute to his legacy.

The last date for the submission of Registration Form is 30^th November, 2013. All memorials must be submitted on or before 20^th December, 2013.

Accommodation will be provided to the participants for the duration of the Competition. Participation in the Competition is limited to 16 colleges only which will be decided on a first-come-first-serve basis.

Kindly contact mca@glcmumbai.com or mcaglc@gmail.com for further details.

 

10th Nani Palkhivala Memorial National Tax Moot Court Competition, 2013

FINALS AND VALEDICTORY

The All India Federation of Tax Practitioners (AIFTP) and the Income Tax Appellate Tribunal (ITAT) Bar Association in association with the Moot Court Association of Government Law College organised the 10^th edition of the Nani Palkhivala Memorial National Tax Moot Court Competition, from 3-5^th October, 2013.

This year’s moot proposition was based on transfer pricing issues with regards to the issue of shares by Indian Subsidiaries to their foreign Associated Enterprises and whether these transactions must be covered under Chapter X and Arms Length Price has to be calculated on the same. Further, it also dealt with secondary adjustments when a Transfer Pricing Adjustment has been made and the basis of such Transfer Pricing Adjustments.

The inauguration of the 10^th Nani Palkhivala Memorial National Tax Moot Court Competition was held at the Auditorium of Government Law College, Mumbai on the 3^rd of October.

Hon’ble Mr. H.L. Karwa, President of the Income Tax Appellate Tribunal presided over the function as the Chief Guest and Hon’ble Mr. D. Manmohan, Vice-President, (Mumbai Zone) of the Income Tax Appellate Tribunal (ITAT) was the Guest of Honour for the evening. The inauguration was held in the august presence of Mr. A.P. Sathe, President, ITAT Bar Association, Mumbai; Mr S.K. Poddar, National President, All India Federation of Tax Practitioners (AIFTP), Dr. K. Shivaram, Past President, ITAT Bar Association, Mumbai and Past National President of the AIFTP. The souvenir commemorating the event was released by the Chief Guest Mr. H.L. Karwa.

Twenty six teams from across the nation participated in rigorous rounds to win the coveted trophy. The preliminary rounds were held on 4^th of October. Eight teams based on their performance and aggregate scores qualified for the quarter final rounds, which were held on the 5^th of October. Next, the top four teams including Jindal Global Law School, Sonepat; School of Law, Sastra University; NALSAR, Hyderabad and Symbiosis Law Scool, Pune proceeded to the semi-final rounds.

The Final Rounds of the competition are and will always continue to be judged by a Full Bench of sitting Judges of the Hon’ble Bombay High Court. The finals, held on 5^th of October at Y.B. Chavan Auditorium, Mumbai was presided over by Hon’ble Mr. Justice S.J. Vazifdar, Hon’ble Mr. Justice A.A. Sayed and Hon’ble Mr. Justice M.S. Sanklecha, Judges of the Bombay High Court. Jindal Global Law School and Symbiosis Law College, Pune were the finalists.

After an intense round of arguments and priceless words of encouragement by the dignitaries and Hon’ble Mr. Justice S.J. Vazifdar, the results were declared. The award for the Best Researcher went to Ms. Akshaya Sachin of School of Law, Sastra University. The submissions by Law Centre-I, Faculty of Law, Delhi University was adjudged as the Best Memorial. Ms. Preeti Dash of National Law University, Orissa was declared as the Best Speaker and was awarded with an internship under Mr. S.E. Dastur, Senior Counsel, Bombay High Court. The award for the Second Best Speaker went to Ms. Ritika Sinha of NLSIU, Bangalore.

The 2^nd Best Team, Symbiosis Law School, Pune was awarded with a trophy and a cash prize of Rs. 10,000 along with an Internship at Economic Law Practices, Mumbai.

Jindal Global Law School, Sonepat was declared as the Best Team and was awarded with a trophy, a cash prize of Rs. 12,500 and an Internship with leading International Tax & Law Firm, Nishith Desai & Associates.

The 9^th Nani Palkhivala Memorial Research Paper Competition, 2013 was held parallel to the Moot Court Competition. Mr. Anurag Soan and Ms. Shreya Ganju of Symbiosis Law School, Pune were awarded the prize for the best research paper which included gold medals, certificates and cash prize of Rs. 10,000. The 2^nd position was secured by Ms. Smriti Tripathi and Mr. Vasu Nigam from National Law Institute University, Bhopal. They were awarded with silver medals, certificates and cash prize of Rs. 7500.  The award for the 3^rd best research paper went to Mr. Hemant Kothari from National Law University, Delhi. He was awarded with a bronze medal, certificate and a cash prize of Rs. 5000.

The event was a great success due to the help and support of the members of the ITAT, AIFTP, ITAT Bar Association and the Moot Court Association. Special thanks to Prof. Sanjay V. Kadam, Chairman, Moot Court Association and Mr. R.B. Malik, Principal, Government Law College, for their guidance and support. 

10th Nani Palkhivala Memorial National Tax Moot Court Competition, 2013

Inaugural Function

With a heritage spanning a century and a half, the Government Law College, Mumbai has dominated the legal landscape of India since its inception in 1855. This esteemed institution enjoys the distinction of being one of Asia’s oldest Law Colleges. Generations of distinguished legal luminaries who have been nurtured by this unique institution, have made a seminal contribution to the evolution of the Indian legal System.  

One such legal luminary, Mr. Nani A. Palkhivala was a legend in the field of Income Tax and Constitutional Law and a former Professor at the Government Law College for a number of years. His contribution to law and his efforts to ensure that justice is done can never be estimated.

From the past 10 years, the All India Federation of Tax Practitioners (AIFTP) and the Income Tax Appellate Tribunal (ITAT) Bar Association in association with the Moot Court Association of Government Law College has been organising a taxation based moot court competition. This competition has the distinction of being India’s first moot court competition based exclusively on the subject of Taxation. The Rounds of the competition are held at the ITAT Courtrooms itself and are judged by the Hon’ble Members and Professionals of the Income Tax Appellate Tribunal.

The inauguration of the 10^th Nani Palkhivala Memorial National Tax Moot Court Competition was held at the Auditorium of Government Law College, Mumbai on the 3^rd of October.

Hon’ble Mr. H.L. Karwa, President of the Income Tax Appellate Tribunal presided over the function as the Chief Guest and Hon’ble Mr. D. Manmohan, Vice-President, (Mumbai Zone) of the Income Tax Appellate Tribunal (ITAT) was the Guest of Honour for the evening. The inauguration was held in the august presence of Mr. A.P. Sathe, President, ITAT Bar Association, Mumbai; Mr S.K. Poddar, National President, All India Federation of Tax Practitioners (AIFTP), Dr. K. Shivaram, Past President, ITAT Bar Association, Mumbai and Past National President of the AIFTP.

Principal of Government Law College Mr. R.B. Malik presented the welcome address. He rightly mentioned that Mr. Palkhivala was the most important person in the history of jurists. He appreciated the efforts of the Moot Court Association as to how it singularly coordinates all mooting activities at GLC, promotes exposure to the youth and provides a very supportive environment for honing advocacy skills of the students.

Mr. A.P. Sathe while addressing the audience humbly suggested that a stamp must be issued in the memory and honour of Mr. Nani Palkhivala. Dr. K. Shivaram in his words of encouragement to the participants reiterated that the contribution of Mr. Palkhivala to law cannot be measured and students must take inspiration from his life and efforts. Mr. S.K. Poddar highlighted the importance of moot court competitions as a medium for gaining knowledge in the field of law which cannot be learnt in college classrooms.

The souvenir commemorating the event was released by the Chief Guest Mr. H.L. Karwa.

The vote of thanks was presented by Professor Sanjay V. Kadam, Chairman of the Moot Court Association and Mr. Raghav Dev Garg, General Secretary of the Moot Court Association.

Twenty six teams from across the nation are participating in this competition. The preliminary rounds shall be held on 4^th of October. Eight teams shall then be proceeding to the quarter final rounds, which shall be held on the 5^th of October. The top four teams shall then move to the semi-final rounds.

The finals, to be held on 5^th of October at Y.B. Chavan Auditorium, Mumbai shall be presided over by Hon’ble Mr. Justice S.J. Vazifdar, Hon’ble Mr. Justice A.A. Sayed and Hon’ble Mr. Justice M.S. Sanklecha, Judges of the Bombay High Court. The Final Rounds of the competition are and will always continue to be judged by a Full Bench of sitting Judges of the Hon’ble Bombay High Court.

This year’s moot proposition is based on transfer pricing issues with regards to the issue of shares by Indian Subsidiaries to their foreign Associated Enterprises and whether these transactions must be covered under Chapter X and Arms Length Price has to be calculated on the same. Further, it also deals with secondary adjustments when a Transfer Pricing Adjustment has been made and the basis of such Transfer Pricing Adjustments.