Sun Mar 23 15:30:21 UTC 2025: ## Symbiosis & TNNLU Win National Tax Moot Court Competition

**Thanjavur, March 23, 2025** – Symbiosis Law School, Noida, and Tamil Nadu National Law University (TNNLU), Tiruchi, emerged victorious at the 20th Nani Palkhivala Memorial Tax Moot, held at SASTRA University School of Law in Thanjavur on Sunday. The competition, involving 24 law schools nationwide, focused on complex issues within Section 144 of the Income Tax Act, specifically concerning limitations under Section 153 and the Most Favored Nation (MFN) clause in the Indo-China Double Taxation Avoidance Agreement (DTAA).

The final round resulted in a tie, with both winning teams receiving trophies and a ₹50,000 cash prize. Individual awards recognized Aadia Nair (National University of Advanced Legal Studies, Kochi) for best speaker and Mehul Saravanan (TNNLU) for best researcher. The National Law University, Delhi, secured the best memorials award.

Justice C. Saravanan of the Madras High Court, Senior Advocate Arvindh Pandian, and K.R. Sekhar of Deloitte judged the competition. Justice Saravanan encouraged students to prioritize hard work, research, and mental well-being to contribute ethically to the legal profession.

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