7th Nani Palkhivala Memorial Research Paper Competition, 2011, Mumbai


Organising Body
The All India Federation of Tax Practitioners (AIFTP), The Income Tax Appellate Tribunal (ITAT) Bar Association in association with the Government Law College, Mumbai.

Topic for this year’s Research Paper:
“Piercing the Corporate Veil in Taxation Matters”
(Indian & International Transactions with special reference to Direct Taxes Code)

The entries should reach GLC, Mumbai on or before 12th September 2011 by 5 pm IST.

Participation and Registration:

  1. A participating college can send maximum three articles
  2. Each article can be authored by a maximum of two students.
  3. Participants must register by emailing a scanned copy of the registration form (one for each team) along with the team details to This e-mail address is being protected from spambots. You need JavaScript enabled to view it on or before 5th September’2011.
  4. The team details must contain:
    Participant's full name
    College name
    Contact No.
    Email id
    Postal Address

Presentation of the Research Article:

  • Word Limit: Min. 7500 words, Max.10,000 words (including footnotes).
  • Typed on A4 size paper.
  • Font: Times New Roman
  • Font Size: 12
  • Line Spacing: 1.5
  • Margin on each side: 1 inch

Appropriate footnotes should be there indicating the correct source of information.
Font: Times New Roman, Font Size: 9, Line Spacing:1
However two separate foot notes must be double spaced.

A bibliography mentioning the names of all articles, books, references, websites, etc. referred to, must be included.


  1. Four hardcopies of each entry along with a soft copy (CD) must be couriered to:
    Moot Court Association
    Government Law College
    ‘A’Road, Churhgate, Mumbai: 400020
  2. Each entry shall be sent by courier only and enclose with a covering letter on the letterhead of the participating college along with a seal of the institution mentioning the name and class of the student.
  3. The Compact Disc must be scanned for any viruses or contamination.
  4. Participants must also email a cop of their entry as a Read-only MS-Word doc to This e-mail address is being protected from spambots. You need JavaScript enabled to view it .

Each article will be marked on a total of 100 marks. The subdivision of marking criterial will be as mentioned below:

Marking Criteria Marks Allocated
Structure of Article 20
Ingenuity of Ideas 15
Issues Covered 15
Language, Grammar & style 15
Use of Law & authorities, references, etc. 30

The entries will be judged by a panel of eminent tax professionals. The decision of the judges shall be final.

A certificate of Merit, Medal and a cash prize shall be awarded to each of the three best research papers.
The cash prize awarded shall be as follows:
First Prize: Rs. 8,000/-
Second Prize: Rs. 5,000/-
Third Prize: Rs. 3,000/-

  • Certificate of Participation will be issued to each of the participants.
  • The best article will be published in the Souvenir which will be released on the occasion of the 8th Nani A. Palkhivala Memorial National Tax Moot Court Competition.
  • The best article will also be published along with a photograph of the participants in the AIFTP Journal and on the ITAT website (www.itatonline.org)
  • All winners shall be duly intimated by email of phone.


  • Copyrights of all authors are respected, but neither the AIFTP, ITAT Bar Association nor the Government Law College will be responsible for its infringement.
  • The organisers will not be responsible for any loss or non-delivery of the entries.
  • For the purpose of this competition, each article shall be the original work of the participant/s. Any article found to be a copied work from any other original work would be disqualified.
  • The article should not have been submitted to any other competition and /or should not have been published earlier.
  • All entries shall be deemed to be the property of the association which reserved the right of publication of the same.
  • If there arises any situation that is not contemplated in the rules, the organizers’ decision on the same shall be final.
  • The organisers reserve the right to vary, alter, modify or repeal any of the above rules if so required and as they deem appropriate.
  • The authors should not send the papers for publication to any magazine, paper etc. without the prior consent of the organisers.

  Interested candidates should give their names to Prof. Shikha Priyadarshini and collect the registration forms.

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DEBSOC Selections
Mr. Nikhil Patel, Mr. Arpan Acharya, Mr. Avinash Amarnath
March 01-03, 2013