Introduction
The Journal Committee at Dr. Ram Manohar Lohiya National Law University, Lucknow along with J. Sagar Associates (JSA) is organising the 14th edition of the RMLNLU International Legal Essay Writing Competition (“RILEC”) on “Taxation Law”. Entries for the same are invited from interested law students.
About RMLNLU
Dr. Ram Manohar Lohiya National Law, University was established in 2006 to impart quality legal education to students all over the country and to meet emerging challenges in the field of law. RMLNLU is committed to providing excellent infrastructure to its students and facilitating an environment that advances and disseminates knowledge of the law and legal processes. The University aims to develop in students and research scholars, a sense of responsibility to serve society in the field of law by developing skills in advocacy and legal writing.
About JSA
- Sagar Associates (JSA) is a leading national law firm in India, built on a foundation of providing legal advice tailored to the commercial realities of its clients’ businesses. The Firm is recognized for its ability to navigate complex transactions and regulatory landscapes to deliver pragmatic solutions. With 700+ attorneys, including partners, spread across Ahmedabad, Bengaluru, Chennai, Gurugram, Hyderabad, Mumbai, and New Delhi, our teams collaborate closely to address diverse legal challenges.
The Firm has a robust practice across key sectors and practice areas including corporate & commercial, finance, dispute resolution, tax, regulatory affairs, and intellectual property, catering to both domestic and international clients.
Founded in 1991 by Jyoti Sagar, the Firm pioneered a professional, merit-based partnership model, establishing JSA as one of India’s respected, fully institutionalized corporate law platforms. Led by its Executive Committee and Joint Managing Partners, the leadership remains dedicated to maintaining high professional standards and client service, ensuring the continued development and legacy of the Firm.
About the Journal Committee
The Journal Committee has been constituted with the objective of promoting legal research and writing. Apart from conducting RILEC every year, the Committee annually publishes two peer-reviewed law journals; the RMLNLU Law Review and the RMLNLU Journal on CMET (Communication, Media, Entertainment and Technology) Law. Both these journals publish articles, essays, case notes/comments and book reviews from contributors all over the world. The RMLNLU Law Review Blog is another such initiative of the Committee which provides a platform for people in the field to express their opinions on contemporary legal issues.
Themes and Sub-themes
This year the Committee is inviting original submissions from authors in the form of essays falling within the indicated contours of the theme of the offline conference – “Taxation Law”. The list of the indicated sub-themes is given below to aid the participants:
- Unilateral Digital Taxes vs. Bilateral Treaty Obligations: Examining the Legality of India’s Significant Economic Presence (SEP) Rule in the Context of Existing Tax Treaties
- Tax Offenses and Anti-Avoidance Law in India
- Retrospective Taxation, State Fiscal Sovereignty, and Investor-State Dispute Settlement under Bilateral Investment Treaties
- Exploring India’s Transfer Pricing Overhaul
- Startup Taxation and Valuation Disputes: Post Angel Tax Abolition
- GST on Online Marketplaces, E-commerce and OIDAR Services
NOTE: Sub-themes are merely indicative in nature and not exhaustive.
Eligibility
Authors must be pursuing their 5-year integrated LL.B. (Hons.) course/ 3-year LL.B. course/ LL.M from any recognised university in India or equivalent law degree abroad for the academic year of 2026-2027, to be eligible to participate in the competition.
Structure
- All entries will be judged and ranked by JSA and the Committee.
- The authors of the top six entries will be selected for an offline conference. In the conference, they would be required to present their papers before a panel of judges.
- The participants may adopt any suitable means for presenting the papers including audio-visual aids, such as PowerPoint presentation.
- The final rankings of the authors of the top six entries shall be declared on the basis of their paper presentations in the conference.
Cash Prizes
- Winner: INR 15,000/-
- First Runner- up: INR 10,000/-
- Second Runner- up: INR 5,000/-
Other entitlements
- Authors of top three entries will be receiving a ‘Certificate of Achievement’ and may, upon the discretion of JSA, receive an internship opportunity as per the Internship Policy of the Firm.
- A ‘Certificate of Merit’ shall be provided to the selected entries.
- Top three entries will be published on the RMLNLU Law Review Blog.
- Selected entries may be considered for publication in the next issue of the RMLNLU Law Review Journal.
- All participants shall be receiving a ‘Certificate of Participation’.
Participation Guidelines
- Co-authorship of entries (maximum two) among individuals from the same or different institutions is allowed.
- Multiple entries for the same authors are not allowed.
- Entries should be original, unpublished and non-plagiarised.
Submission Guidelines
- Word Limit: 4000-5000 words (excluding footnotes).
- Individual Attachments: Name; contact details; current academic status (year of study, name of university etc.); undertaking as to guarantee of originality.
- Font and size for the essay: Times New Roman – 12
- Font and size for footnotes: Times New Roman – 10
- Paper Size: A 4
- Line spacing: 1.5
- Margin: 1” from all sides
- Alignment: Justified
- Citation Style: Footnotes must be properly cited strictly in accordance with the latest OSCOLA (4th edition) format. No endnotes or speaking footnotes (descriptive footnotes) are permitted.
- Entries should be submitted here.
- Any queries relating to the Competition should be addressed to rmlnlu@gmail.com.
Miscellaneous Rules
- The copyright for all entries shall vest with the Committee who herewith reserve the right to modify, postpone or defer the Competition and its adjudication indefinitely as and when exigencies of an unforeseen nature may arise.
- Any attempt, direct or indirect, to contact the panel of judges will be met with the immediate disqualification of the relevant entry.
- Any indication of the author’s name or university in the entry shall lead to immediate disqualification from the Competition. Details about the author may only be specified in submission form and the name of the author must not be mentioned in the name of the file submitted.
Important Dates
- Last date for submission of manuscript: 06th October 2026, 11:59 pm.
- Late entries will not be entertained.
- The offline conference will be held in March, tentatively. The exact dates of the offline conference will be announced soon.
Contact Information
E-Mail ID (for queries): rilec.rmlnlu@gmail.com.
Contact Persons:
- Rea Agrawal: 8080309856
- Pallakshi Pandiya: 9889938676
- Aarush Mishra: 7838650561
- Eshant Kumar: 8218799160
- Khushi Jain: 7206222620
For more details about the competition, please access the brochure here.