15th Padma Vibhushan N. A. Palkhivala Memorial National Moot Court & Research Paper Competition 2026

The 15th Padma Vibhushan N. A. Palkhivala Memorial National Moot Court & Research Paper Competition 2026, organised by Maharashtra National Law University, Mumbai in collaboration with The All India Federation of Tax Practitioners (AIFTP) and the Income Tax Appellate Tribunal Bar Association, Mumbai, was officially inaugurated on 23rd October, 2026. The competition is being held virtually from 24th October to 31st October 2026 and has drawn participation from 108 teams from over 18 states across India, including National Law Universities, private institutions, and government law colleges, which reflects its national significance.
The inaugural ceremony was presided by addressed by Hon’ble Justice Shri C.V. Bhadang, President of the Income Tax Appellate Tribunal. He encouraged the students to take motivation from the life of Padma Vibhushan N A Palkhivala. Dr. K. Shivaram, Senior Advocate, Bombay High Court; CA S. Venkataramani, National President, AIFTP; and Adv. K. Gopal, President, ITAT Bar Association, Mumbai also talked about the life of Palkhivala. Prof. (Dr.) Prakash Chaudhary, Registrar, Maharashtra National Law University, Mumbai, conveyed the greetings from Prof. (Dr.) Dilip Ukey, Vice Chancellor, MNLU Mumbai and welcomed all the guests and participants. The speakers stressed the importance of encouraging young law students through competitions like this, which build their skills in advocacy and legal research.

The Moot Court Competition carries a prize pool of Rs. 30,000 for the winning team, Rs. 20,000 for the runner-up, and Rs. 15,000 for the second runner-up. The Best Speaker, Best Researcher, and Best Memorial awards carry Rs. 7,500 each. The 15th Padma Vibhushan N. A. Palkhivala Memorial National Research Paper Competition received 140 papers from over 15 states on the following themes:
1. The Digital Personal Data Protection Act, 2023 and Tax Surveillance: A Constitutional Collision?
2. The Faceless Tax Regime: Has the Objective of Enhancing Efficiency, Transparency, and Accountability Been Achieved, or Has the Right to Be Heard Become Illusory?
3. The Shifting Burden of Proof in Financial and Tax Laws: Has the Jurisprudence Evolved Unfairly?

The top three papers will win Rs. 10,000, Rs. 7,500 and Rs. 5,000. The winning paper will be considered for publication in the AIFTP Journal and the official online platform of the ITAT Bar Association, Mumbai. The ceremony marks the beginning of an intellectually enriching journey for the participants, reaffirming the competition’s significance in fostering legal excellence among India’s future advocates. The ceremony ended with a vote of thanks by Asst. Prof. Amana Khare, Faculty-in-charge, Moot Court Society, MNLU Mumbai.



