MOOTING @ SASTRA
SASTRA Deemed University, Thanjavur, Tamil Nadu hosted the 17th Edition of Nani Palkhivala Memorial National Tax Moot Court Competition from 19th to 21st of November, 2021. The entire event was organized online and was live-streamed on YouTube. The Nani Palkhivala Memorial National Tax Moot Court Competition is considered as one of India's most prestigious moot court Competitions. This edition involved over 18 distinguished Judges, and more than 50 participants from 18 different teams. Among the teams, the top 8 teams were qualified for the oral rounds based on their memorial scores. This event included students from across the country who strenuously upheld the quality of the moot and had set the benchmark even higher.
The Moot Problem was relating to disputes as to Income Tax Exemption Available to Trust and disallowance of exemptions when the expenditure is against objectives of the Trust
The final rounds of the moot was adjudged by a Three Judges- Bench, which was headed by Hon’ble Justice Shri B. Rajendran, Chairman of the Real Estate Appellate Tribunal and Former Judge, Madras High Court; Shri P.H. Arvindh Pandian, Senior Advocate and Former Additional Advocate General, Tamil Nadu and Shri N Venkataraman, Additional Solicitor General of India and Senior Advocate.
The winners and the runners up were teams representing University Symbiosis Law School, Pune and School of Law and Legal Studies, Guru Gobind Singh Indraprastha University, Delhi and they were awarded certificates and a cash prize of Rs. 50,000 and Rs. 25,000, respectively. Further, the Best Speaker award with a cash prize of Rs. 5,000 was bagged by Ms. Sheshachala S Joshi from Symbiosis Law School, Pune. Furthermore, the Best Memorial Award with a cash prize of Rs. 5,000 was bagged by National Law Institute University, Bhopal. Lastly, the Best Researcher award with a cash prize of Rs. 5,000 was bagged by Mr. Hritik Kashyap from University School of Law and Legal Studies, Guru Gobind Singh Indraprastha University, Delhi. The instant tax moot court competition successfully ignited the spirit of mooting in law students.