14th K.R. Ramamani Memorial National Taxation Moot Court Competition, 2024

Organized by School of Excellence in Law, The Tamil Nadu Dr. Ambedkar Law University in Association with Subbaraya Aiyar, Padmanabhan and Ramamani (S.A.P.R) Advocates, Taxation is often perceived as a vast & highly complicated subject requiring considerable expertise and many law graduates are seen to be reluctant in taking up taxation as their area of practice. Consequently, the practice of taxation is restricted to a limited set of advocates though taxation laws are one of the most extensively applicable laws in India. In order to develop the next generation of taxation practitioners, it is imperative that law students are given a practical legal platform and this Taxation Moot by School of Excellence in Law, Chennai aims to do just that.

Late Shri. K.R. Ramamani was a legal giant in the field of taxation and was well known throughout India, especially in the south, for his legal acumen and expertise in the field of taxation. He was sought after by people from all walks of life for his expertise and was often referred to as “Palkhivala of the South”. He led the prestigious Subbaraya Aiyar, Padmanabhan & Ramamani (S.A.P.R) Advocates (http://saprlaw.com) firm to great heights. His commitment towards the legal profession, in-depth understanding of the law and his interest in teaching the future generation despite his busy schedule made him a lawyer par excellence. There can be no better way of remembering the memory of perhaps one of the most eminent taxation lawyers in India than by conducting a National Tax Moot Court Competition in his name.

So, in a fitting tribute to Late Shri. K.R. Ramamani, the School of Excellence in Law, Chennai in association with S.A.P.R. Advocates started a National level Taxation Moot Court Competition back in 2010 with an aim of providing the participants a high-quality moot experience focused on taxation. We now take immense pleasure in announcing the 14th edition of the K.R.Ramamani Taxation Moot Court Competition & 14th V.S. Sundaram Research Paper Competition, 2024 (http://www.krrtaxmoot.law).

The Competition is set to take place on the virtually on 9th and 10th February, 2024 with Semi-finals and finals being conducted physically on 10th March, 2024 at the School of Excellence in Law, Taramani Campus. The announcement of the winners of the 14th V.S.Sundaram Research Paper Competition, 2024 will take place during the valedictory ceremony on 10th March, 2024.

Please note that both competitions are independent of each other.

The previous editions of the KRR National Taxation Moot Court Competition have proved to be an enriching experience for the participants owing to its challenging and topical moot propositions and high standards of judging by eminent lawyers & Hon’ble Judges of the Madras High Court. This edition will be no different and will be graced by Sitting Justices of Hon’ble Supreme Court and Hon’ble High Court of Madras, Members of the Income Tax Appellate Tribunal as well as leading lawyers and accountants. The attributes of discipline and transparency ensured by the Moot Court Association of SOEL, Chennai have contributed to previous successful chapters leading to increased participation year on year. We genuinely attempt to create a Moot Court competition which stands the test of time and becomes an integral part of the calendar year for law colleges.

Come join us and take part in this unique intellectual challenge! We look forward to your participation.

Date Of The Competition:

1. The preliminary rounds, and quarter final round of the 14th K.R. Ramamani Memorial Taxation National Moot Court Competition 2024 will be conducted ONLINE through the video conferencing application “GOOGLE MEET”™ on 9th and 10th of Feb, 2024.

2. The Researcher’s Interview will be conducted ONLINE through the video conferencing application “GOOGLE MEET”™ on 7th and 8th Feb, 2024.

3. The Semi-Finals and Finals will be conducted OFFLINE at TNDALU, SOEL, Taramani Campus on 10th March, 2024.

Team Eligibility & Team Composition:

1. Participation in the 14th K.R Ramamani Memorial Taxation Moot is strictly restricted to bona fide law students enrolled in the three-year or five-year LL.B. or B.L. degree course in any institution recognized by the Bar Council of India.

2. Only one team is permitted to participate from each registered institution.

3. Each team shall comprise of a minimum of two and a maximum of three members. In a team consisting of two members, each of the members shall be designated as ‘Speaker’. In a team consisting of three members, two of the members shall be designated as ‘Speaker’ and the third member shall be designated as ‘Researcher’.

Any number of students enrolled in undergraduate courses of law, commerce, accountancy and taxation can participate in the 14th V.S Research Paper Competition, 2024.

Registration Procedure for 14th K.R Ramamani Memorial Moot:

1. The participants shall complete the final registration, by affixing all the necessary details by filling in the online registration form as provided below:

   https://forms.gle/uWGWpSMqpQ1W4wD96

2. The registration fee for the Moot Court Competition is Rs. 2000/- (Rupees Two thousand Only). The registration fee must be paid through NEFT to the below mentioned account:

   • ACCOUNT NAME: TAMIL NADU DR. AMBEDKAR LAW UNIVERSITY MOOT COURT ASSOCIATION

   • ACCOUNT NUMBER: 67104604033

   • IFSC NUMBER: SBIN0070688

   • BANK NAME: STATE BANK OF INDIA

   • BRANCH NAME: PNSB BRANCH RAJA ANNAMALAIPURAM

   • BRANCH CODE: 70688

Tentative Schedule Of The Moot Court Competition:

Correspondence/Contact Details:

1. Participants can e-mail their queries at krramamani2023@gmail.com

2. Additionally, Participants may keep themselves updated by following:

   WEBSITE: MCA Website, krrtaxmoot.law

   INSTAGRAM: @mootcourtassociation.soel

   Ms. Nishasri S, President, MCA [+91 98401 49587]

   Ms. Shree Harini H.N, Vice-President, MCA [+91 73582 36570]

   Ms. Sai Smriti Girish, Addnl Secretary, MCA [+91 90800 38847]

Competition Materials:

The Moot Proposition and Rules for the 14th K.R Ramamani Memorial National Taxation Moot Court Competition, 2024 AND Rules for 14th V.S Sundaram Memorial Research Paper Competition, 2024 can be found in this drive link:

https://drive.google.com/drive/folders/1Iqw9yHgDbIukaxsZL6M5fwLa3bErk-P3?usp=sharing