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NALSAR UNIVERSITY OF LAW

Accredited in 'A+' grade with a score 3.60 on a four point scale by NAAC

Neha Pathakji

Dr.Neha Pathakji has spent her formative years in Gujarat and studied at the Maharaja Sayajirao University of Baroda and have been a University rank holder. She holds a specialization in Accounting-Auditing as a commerce graduate and further specialization in Business Laws in Masters degree in Law. After a brief stint at Baroda Bar, she commenced teaching career at NALSAR in January 2009.

She has been entrusted with teaching Taxation Laws at the University and has recently revised the 2nd Edition of the HALSBURY’s Laws of India: Direct Tax. Besides taxation laws, Dr.Neha Pathakji is deeply interested in pursuing research on corporations as private authority and the profound influence it can make in several human rights issues. Her doctoral thesis that offers a regulatory strategy to seek corporate compliance to create an accessible virtual world for people with disabilities has been recently published by Oxford University Press.

She was awarded the ‘van Calker’ Scholarship by the Swiss Institute of Comparative Law, Lausanne, Switzerland in 2014. While at the University, Dr.Neha Pathakji continues to kindle her passion for taxation laws, she also aspires to identify and create meaningful interventions of corporations to create a better world through her research and writing.     

 

B.Com (Hons) LL.B, LL.M (University of Baroda); Ph.D (NALSAR University of Law); UGC NET 

Research Areas: Taxation, Disability Laws, Business and Human Rights

Dr.Neha Pathakji has intensively researched on two major projects with Centre for Disability Studies, NALSAR.

Member, Legal Consultant's Team, participated in drafting The Rights of Persons with Disabilities Bill, 2011; compliant with United Nations Convention on Rights of Persons with Disabilities for Ministry of Social Justice and Empowerment, Government of India.

Researcher for Centre for Disability Studies in writing the India’s First Country Report on the United Nations Convention of Rights of Persons with Disability for Ministry of Social Justice and Empowerment, Government of India, to be submitted to United Nations CRPD Committee.

Dr.Neha Pathakji holds interest in exploring deeper convergences between corporations as private authority and its capacity to make a profound impact on human rights. While her doctoral research aimed to harness this potential of corporations to ensure virtual accessibility rights of persons with disabilities; she further desires to advance corporate influence on society and world at large. Currently, she is researching on mandatory CSR and its impact.

 

 

Books

  • Halsbury’s Laws of India (Direct tax I) (2nd edition) Volume 31 LexisNexis(2017)  ISBN 978-81-3125-257-4
  • Halsbury’s Laws of India (Direct tax II) (2nd edition) Volume 32 LexisNexis (2018)  ISBN 978-93-8651-542-1
  • Corporations and Disability Rights: Bridging the Digital Divide Oxford University Press (2018) ISBN 0-19-948-523-2

Book Chapters 

  • Goods and Service Tax: A Roadmap towards Competitive Co-operative Federalism in Federalism in India: Issues and Dimensions Anil K. Mohapatra and Susanta Kumar Parida (eds.) (New Delhi: Kunal Books) 2016 pg. 87-105 ISBN: 978-93-932322-6-2 

Research Articles
 

  • Vodafone Transfer Pricing Matter: A remarkable ruling, a respectful retreat (2015) 9 NUALS Law Journal) 207 (ISSN 2319-8273) 

  • Premium paid on buy back of shares new entry in the club of rev. Exp. (2016) 35 Corporate Professional Tax 134 (ISSN 0975-9948) 
  • Brightline Test not so bright in Indian Transfer Pricing arena for AMP Expenses, (2016) 35(1) Corporate Professionals Today 29 (ISSN 0975-9948) 
  • TDS liability of hospitals on sum paid to doctors – Need to diagnose the issue [2016] 66 taxmann.com 337 (Article) 
  • TP Adjustment can exceed global profits of MNC group, (2016) 35(4) Corporate Professionals Today 317 (ISSN 0975-9948) 
  • Controversy on cost of BSE shares allotted on its demutualisation (2016) 35 (6) Corporate Professionals Today 525 (ISSN 0975-9948) 
  • Wrong e-filing by taxspanner.com not concealment (2016) 36(1) Corporate Professionals Today 14 (ISSN 0975-9948) 
  • A Guide to Income Tax Declaration Scheme (2016) 36 (3) Corporate Professionals Today 206 (ISSN 0975-9948) 
  • Reference to SBI Lending Rate for perquisite valuation isn’t discriminatory (2016) 36(4) Corporate Professionals Today 320 (ISSN 0975-9948) 
  • Office is a second house but not a relief under sec 54 (2016) 37(2) Corporate Professionals Today 89 (ISSN 0975-9948) 
  • Taxability of Returns from Foreign Insurance Companies (2016) 243 Taxman 1 (Mag.) (ISSN 0972-8198)
  • Amended meaning of 'buy-back' and computation of 'buy-back distribution tax' 2016 Budget available at www.taxmann.com/budget-2016-17/budget/t150/amended-meaning-of-buy-back-a...(last visited 13th March, 2016) 
  • Shifting in liability to pay tax on income from securitization trust 2016 Budget available at https://www.taxmann.com/budget-2016-17/budget/t174/shifting-in-liability... (last visited 13th March, 2016) 
  •  
  • 2015 
  • Competing Claims Over Taxability of Non-Compete Fees, (2015) KIIT Student Law Review Volume II:157 (ISSN 2348-4381) 
  • CBDT v. CIT: Board can’t surf on statutory power (2015) 31 Corporate Professionals Today 732 (ISSN 0975-9948) 
  • Horse Racing: Jockey rides over TDS hurdle (2015) 32 Corporate Professionals Today 12(ISSN 0975-9948) 
  • Liability taken over isn’t an intangible depreciable asset (2015) 34(6) Corporate Professionals Today 509 (ISSN 0975-9948) 
  • Reflexive Law Approach and Accessibility Rights of Persons with Disabilities to Virtual World: Seeking the Midas Touch Of Corporation, (2015) 15(2) Queensland University of Technology Law Review 140 ISSN: (Print) 2205-0507 (Online) 2201-7275 
  • Disability and Access to the Internet: From Rhetoric to Human Rights, (2015) 14 Journal of the National Human Rights Commission India 143 (ISSN 0973-7596) 
  • Pre-Budget write-up: TDS on payment of ‘stake money’ to horse owners available on https://www.taxmann.com/budget-2015-16/file/t4/pre-budget-tds-on-payment... (last visited 21st August, 2015) 
  • Amendment to facilitate better monitoring of deductions claimed under R&D Activities in The Budget 2015-16 Legal Analysis: Time to Act by Taxmann
  • TDS statement processing procedure defined; Fees under sec.234E may be demanded through intimation in The Budget 2015-15 Legal Analysis: Time to Act by Taxmann
  • 2014 
  • Slippery Slopes of Compensatory Tax and Fees (2014) 56 Journal of Indian Law Institute 78 (ISSN 0019-5731)
  • Missing the Woods for the Trees: Ishikawajima v. Vodafone crisis in turnkey contract 1 ITLJ (2014) 
  • Contract for Manufacture, Supply and Installation of Lifts- Contracts for sale v. Works Contracts (2014) 45 Goods and Service Tax 163 (ISSN 0975-9813)
  • Delhi High Court Clears the Air on Taxation of Consortium as ‘AOP’ (2014) 226 Taxman 57 (ISSN 0972-8198)
  • Development Agreement: Common Floor of Disputes (2014) 31 Corporate Professionals Today 519 (ISSN 0975-9948) 
  • Converging Tests of Corporate Residency (2014) 227 Taxman 105 (ISSN 0972-8198)
  • Presented a paper on ‘Corporations and Disability Rights: Bridging the Digital Divide’ at Swiss Institute of Comparative Law, Lausanne, Switzerland
  • Participated in the General Discussion of the Committee on “the Rights of the Child, Digital Media and Children’s Rights working group on Children’s Equal and Safe Access to Digital Media and ICT” at United Nations, Geneva on September 12, 2014.
  • Participated in the conference “The Implementation of the UN Principles on Business and Human Rights in Private International Law” at the Swiss Institute of Comparative Law, Lausanne, Switzerland held on October 10, 2014.
  • Attended UGC Approved four week Orientation Programme at Sardar Patel University Academic Staff College, Vallabhvidyanagar, Anand, Gujarat.
  • Conference on Goods and Service Tax at Bangalore by Christ University and Lakshmi Kumaran & Sridharan Attorneys (June 2010)
  • Auditing the role of Audit Committee in Corporate Governance, International Conference on Convergence of Corporate Governance Norms at Kolkata by Indian Institute of Technology Kharagpur and National Foundation for Corporate Governance (September, 2009)
  • An Insight into Traditional Knowledge at International Seminar on Impact of Intellectual Property Rights in Post WTO Era: India and Canada” at Baroda by Centre for Canadian Studies, Faculty of Arts and Faculty of Law Maharaja Sayajirao University of Baroda (March 2007)

Taxation; International Taxation; Corporate Taxation; Sham Transactions, Law of Torts, Legal Ethics, Critical Corporate Theory;  Law, Business and Society, Reflexive Law Approach and Corporations; Regulatory Theories and Corporations, Infrastructure Law and Policy, Media and Law

CONTACT

Office No:   +91(40) 23498226

Email: nehapathakji@gmail.com & nehapathakji@nalsar.ac.in