Palkhivala Memorial National Tax moot Court competition- Valedictory Ceremony – Saturday, 31 October 2026- Address of
Dr. K. Shivaram, Senior Advocate
I would like to offer seven suggestions to young lawyers who aspire to build a practice in tax litigation.
First, develop a strong foundation in general law.
We have had the privilege of witnessing the arguments of eminent legal luminaries such as Shri N. A. Palkhivala, Shri R. J. Kolah, Shri S. P. Mehta, Shri Y. P. Trivedi, Shri S. E. Dastur and Shri V. H. Patil. They began by practising general law and thereafter developed their specialised practices in direct tax law. Even when you choose to specialise, a strong foundation in general law is essential.
Second, choose the right professional environment.
During your initial years, joining a law firm that handles different branches of law can provide valuable experience and opportunities to appear before various courts and tribunals. Thereafter, you can decide which branches of law you wish to pursue and develop.
Third, learn through chamber culture and courtroom observation.
If you aspire to develop a counsel’s practice, working with an experienced senior will teach you professional discipline, drafting, court conventions and advocacy. If you do not have that opportunity, attend court proceedings regularly and carefully observe the arguments of senior advocates and the observations of judges.
Fourth, do not be discouraged if you are a first-generation lawyer.
The initial years can be challenging, but perseverance and hard work will help you progress. Learn from the experiences of successful advocates and never allow early difficulties to discourage you. I encourage young lawyers and students to visit the Bombay Bar Association website and listen to its lecture series, “Struggle to Success”. The experiences of distinguished advocates, many of whom are first-generation lawyers, including Mr. Rafique Dada, Senior Advocate, can provide valuable inspiration.
Fifth, develop the habit of writing and research.
Write research-based articles for reputed legal publications such as Taxmann, SCC, the AIFTP Journal and itatonline.org. Writing deepens your knowledge, strengthens your analytical ability and helps establish your professional reputation. In due course, you may also consider writing a book on your specialised subject. Many of my juniors have authored articles and books for the AIFTP, published by Taxmann Publications. The AIFTP will send a copy of the publication to the Best Speaker and to each member of the winning team.
Sixth, share your knowledge through teaching and seminars.
Delivering lectures at law colleges and making research-based presentations at seminars improve your understanding and communication skills. The ability to explain a complex legal issue clearly is an invaluable asset for every advocate. All the legal luminaries whom I have mentioned earlier have taught law students at various law colleges in their early years of practice.
Seventh, never compromise on professional ethics.
Knowledge and advocacy skills may bring success, but integrity earns lasting respect. Always maintain the highest standards of professional conduct.
Conclusion,
The ITAT Bar Association, Mumbai, and the AIFTP have consistently endeavoured to promote excellence in tax law. The N. A. Palkhivala Memorial National Tax Moot Court Competition is an important initiative towards achieving that objective.
I am confident that many of the participants here today will go on to become accomplished advocates, distinguished judges and respected legal professionals. I hope they will also become responsible citizens who contribute to the nation’s progress and help realise “Viksit Bharat @ 2047”, the Government of India’s vision of transforming India into a developed nation by 2047.
I congratulate all the participants, particularly the winners, and thank the organisers for providing this valuable platform to young legal minds.
Thank you very much. I wish you all a bright and successful future. I also wish you a very Happy Deepawali and a Happy New Year.
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