Maharashtra National Law University Mumbai, in association with the All India Federation of Tax Practitioners – Western Zone (AIFTP-WZ) and the Income Tax Appellate Tribunal Bar Association, Mumbai, is organising the 15th Padma Vibhushan N.A. Palkhivala Memorial National (Virtual) Moot Court Competition 2026.

About the Organization

Maharashtra National Law University Mumbai is a National Law University conducting legal education and academic activities. The competition is organised in association with AIFTP-WZ and the Income Tax Appellate Tribunal Bar Association, Mumbai, and commemorates the legacy of Padma Vibhushan Shri Nani A. Palkhivala, known for his work in constitutional and tax law.

Eligibility

• The competition is open to bona fide students enrolled in a 3-year or 5-year undergraduate law programme.
• Participants must be enrolled at a recognised college, university, or institution in India.
• Teams may participate as Institutional Teams, Mixed Teams, or Open/Independent Teams.
• There is no cap on the number of teams that may register from a single institution.
• Each team must consist of 2 to 3 members.

Competition details

• Competition: 15th Padma Vibhushan N.A. Palkhivala Memorial National (Virtual) Moot Court Competition 2026.
• Mode: Virtual.
• Oral Rounds: 24–25 October 2026.
• Advanced Rounds: 30–31 October 2026.
• The competition focuses on legal research, advocacy, and analytical reasoning.
• The 2026 Moot Proposition concerns contemporary issues of international taxation and Permanent Establishment under the India–UK Double Taxation Avoidance Agreement (DTAA).

Moot Proposition

The proposition is situated in the context of a multinational cloud-services business, its Indian reseller, and Indian data-centre infrastructure, and addresses:

• Dependent Agency Permanent Establishment.
• Fixed Place Permanent Establishment.
• Service Permanent Establishment.
• Attribution of income to a Permanent Establishment in India.

Registration Fee

• Registration Fee: ₹3,540 per team, inclusive of GST.
• The fee is payable by all registered teams.
• The registration fee is strictly non-refundable, irrespective of whether the team ultimately participates in the oral rounds.

Prizes

• Winner: ₹30,000 + Trophy + Certificate of Merit.
• Runner-Up: ₹20,000 + Trophy + Certificate of Merit.
• Second Runner-Up: ₹15,000 + Trophy + Certificate of Merit.
• Best Speaker: ₹7,500 + Trophy + Certificate of Merit.
• Best Researcher: ₹7,500 + Trophy + Certificate of Merit.
• Best Memorial: ₹7,500 + Trophy + Certificate of Merit.
• All participating teams will receive certificates of participation.

Important Dates

• Proposition Release and Registration Opens: 9 August 2026.
• Clarification Request Deadline: 11 September 2026.
• Release of Clarifications: 18 September 2026.
• Registration Deadline: 1 October 2026.
• Memorial Submission: 1 October 2026.
• Inauguration and Researcher’s Test: 23 October 2026.
• Preliminary Rounds: 24–25 October 2026.
• Quarter-Finals: 30 October 2026.
• Semi-Finals and Finals: 31 October 2026.

Registration Process

• Complete the official moot court registration form.
• Pay the applicable registration fee of ₹3,540 per team.
• Submit the memorial by 1 October 2026.
• Refer to the official brochure and relevant documents for detailed competition rules and requirements.

How to apply

Interested participants may register by clicking here.

• Moot Court Registration Form: Click Here
• Research Paper Registration Form: Click Here
• Brochure and Other Relevant Documents: Click Here