Mysore/Mysuru: JSS Law College, Mysuru, has won the prestigious 19th Nani Palkhivala Memorial National Tax Moot Court Competition-2024 held at the School of Law, SASTRA University, Thanjavur, Tamil Nadu on Mar.23 and 24.

In a closely contested finals against National Law University (NLU), Delhi, the all-girls team of JSS Law College comprising Hemica Ponnamma Madrira, Neeraja Rajesh and P.G. Lisha was adjudged the winner with the coveted trophy and a cash prize of Rs.50,000.

Earlier, this Mysuru team won semi-finals against Jindal Global Law School, Haryana and quarter-finals against National University of Advanced Legal Studies (NUALS), Kochi.

The finals was judged by Justice P.N. Prakash (Retd.) of the Madras High Court, P.H Arvind Pandian, Senior Advocate of the Madras High Court and K.R. Sekar, Partner at Deloitte.

The Moot Proposition dealt with Section 37(1) of the Income Tax Act related to Employee Stock Options (ESOP) & loan waiver to subsidiary entity along with Indo-Spain Double Taxation Avoidance Agreement (DTAA) issues. Leading law schools from all over the country participated in the tax moot.

The finals jury were in unanimous appreciation of the participants’ presentation, rebuttals and above all the youthful energy. Justice Prakash urged the students to take up a practising career in law to enrich the quality of both the Bar and the Bench.

The winners were greeted by Prof. K.S. Suresh, Chief Executive; Dr. S. Nataraju, Principal; Prof. Asmathunnisa, faculty coordinator; faculty members and staff of JSS Law College.