15th Padma Vibhushan N.A. Palkhivala Memorial National (Virtual) Moot Court Competition 2026 by MNLU Mumbai: Register by Sep 16
About Maharashtra National Law University Mumbai
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 pleased to announce the 15th Padma Vibhushan N.A. Palkhivala Memorial National (Virtual) Moot Court Competition 2026.
The competition commemorates the enduring legacy of Padma Vibhushan Shri Nani A. Palkhivala, one of India’s foremost constitutional and tax law experts, and seeks to foster excellence in legal research, advocacy and analytical reasoning.
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About the Competition
The Competition is open to 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, and there is no cap on the number of teams that may register from a single institution. Each team consists of 2 to 3 Members.
The Competition will be conducted virtually, with the oral rounds scheduled from 24–25 October 2026, followed by the advanced rounds on 30–31 October 2026.
Moot Proposition
The 2026 Moot Proposition engages with contemporary questions of international taxation and Permanent Establishment under the India–UK Double Taxation Avoidance Agreement (DTAA).
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- Dependent Agency Permanent Establishment;
- Fixed Place Permanent Establishment;
- Service Permanent Establishment; and
- Attribution of income to a Permanent Establishment in India.
The proposition is situated in the context of a multinational cloud-services business, its Indian reseller and Indian data-centre infrastructure.
Important Dates
- 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
Registration Fee
The registration fee is ₹3,540 per team, inclusive of GST. The fee is payable by all registered teams and 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.
Registration Procedure
Click Here to Register.
The brochure and official documents are here.
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