The Nani Palkhivala National Tax Moot Court Competition

NANI A. PALKHIVALA

The Nani Palkhivala Memorial National Tax Moot Court Competition is a fitting tribute to the legendary Shri Nani A. Palkhivala, a connoisseur in Taxation and Constitutional Law, and a man who epitomized the Indian legal system. Law was the life-line of this multifaceted man and with his in-born brilliance, razor sharp intellect and sheer hard work he rose to become one of the most distinguished lawyers of all times.

THE MOOT

The Moot Court Association of Government Law College organizes this Moot in association with the All India Federation of Tax Practitioners and the Income Tax Appellate Tribunal Bar Association. The Moot has the distinction of being India’s first and has long been the only moot in the country that is exclusively based on Taxation Law. Also it is the only moot in the country where law students are provided with the opportunity to argue in the courtrooms of the Income Tax Appellate Tribunal (ITAT) itself. These rounds of argument are judged by the Hon’ble Members of the ITAT as well as professional advocates & chartered accountants from the field of tax culminating with the Final Rounds of Argument that is judged by a three-judge bench of sitting judges of the High Court of Judicature at Bombay.

The Competition comprises two (2) Preliminary Rounds of Arguments where each team must argue from each side (Petitioner/Applicant and Respondent). Eight(8) qualifying teams proceed to the Quarter Final Round of Arguments which is a Knock-out Round. This is followed by the Semi Final Rounds of Argument which witnesses the top 4 teams competing against each other which is also a knock out round. The Final Round of Arguments see the top two teams battle it out to win the coveted trophy and cash prize and the title of the winning team.

8TH NANI PALKHIVALA MEMORIAL NATIONAL TAX MOOT COURT COMPETITION, 2011

The 8th edition of this Competition was held from 13th – 15th October, 2011 and was dedicated to 150 years of the Bombay High Court. The competition saw participation from 26 of India’s best law schools. The Final Round of Arguments were presided over by Hon’ble Mr. Justice Mohit S. Shah, Chief Justice, Bombay High Court, Hon’ble Dr. Justice D. Y. Chandrachud and Hon’ble Mr. Justice R. M. Savant, Judges, Bombay High Court. The Best Team, Runners-Up Team and the Best Speaker were offered internships at Nishith Desai Associates, Economic Law Practices and in the chambers of Mr. Soli. E. Dastur, Senior Counsel, Supreme Court of India respectively.

Results:

Winning Team - NLSIU, Bangalore
Runners-up - RMNLU, Lucknow
Best Speaker – Karandeep Makkar, HNLU, Raiput
2nd Best Speaker - Divya Soni, HNLU, Raipur
Best Memorial – Symbiosis Law School. Pune
Best Researcher – Dev D. Patel, GNLU, Gandhinagar

7TH NANI PALKHIVALA MEMORIAL NATIONAL RESEARCH PAPER COMPETITION, 2011

The 7th edition of the Research Paper Competition was organized by the All India Federation of Tax Practitioners (AIFTP) and the Income Tax Appellate Tribunal (ITAT) Bar Association in association with the Government Law College, Mumbai.

The Topic for this year's competition was:
Piercing the Corporate Veil in Taxation matters (Indian & International Transactions with special reference to Direct Taxes Code)

The Competition received an unprecedented 63 entries from law schools/colleges across India. The Competition was judged by Mr. Vipul Joshi, Mr. Nishanth Thakkar, Mr. Sanjay Parikh, Mr. Parag Vyas and Mr. K. Gopal. The winning research paper will be published in the AIFTP Journal, in the IBFD Journal and on the ITAT website (www.itatonline.org).

Results

Winning Research Paper: Vipul Agrawal, Adhitya Srinivasan, National Law Institute University, Bhopal
2nd Best Research Paper: Nirali Sanghavi, Arunima, Gujarat National Law University, Gandhinagar
3rd Best Research Paper: Aayush Agarwala, Aditya Narair Mathur, Campus Law Centre, Faculty of Law, Delhi University

LINK TO THE AIFTP WEBSITE


Souvenir for the 8th Nani Palkhivala Memorial National Tax Moot Court Competition