Maharashtra National Law University Mumbai, in association with 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.

Eligibility

• Bona fide students enrolled in a three-year or five-year undergraduate law programme at any 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 2–3 members

Competition guidelines

• The competition will be conducted virtually

• The moot proposition concerns contemporary issues of international taxation and Permanent Establishment under the India–UK Double Taxation Avoidance Agreement (DTAA)

• Issues include Dependent Agency Permanent Establishment, Fixed Place Permanent Establishment, Service Permanent Establishment, and attribution of income to a Permanent Establishment in India

• The proposition is based on a multinational cloud-services business, its Indian reseller, and Indian data-centre infrastructure

Event details

• Proposition Release & Registrations Open: 9 August 2026

• Clarification Request Deadline: 11 September 2026

• Release of Clarifications: 18 September 2026

• Registration Deadline: 16 September 2026

• Memorial Submission: 1 October 2026

• Inauguration & Researcher’s Test: 23 October 2026

• Preliminary Rounds: 24–25 October 2026

• Quarter-Finals: 30 October 2026

• Semi-Finals & Finals: 31 October 2026

Prizes and other details

• Registration Fee: ₹3,540 per team, inclusive of GST

• Registration fee is strictly non-refundable

• 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

How to apply

Interested teams may apply through the official registration form.

Brochure.