15th Padma Vibhushan N.A. Palkhivala Memorial National (Virtual) Moot Court Competition 2026

About the Opportunity / Organizer

Maharashtra National Law University Mumbai (MNLU 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 hosting the prestigious 15th Padma Vibhushan N.A. Palkhivala Memorial National (Virtual) Moot Court Competition 2026. This premier virtual competition commemorates the legendary legacy of Padma Vibhushan Shri Nani A. Palkhivala, one of India's grandest constitutional and tax legal luminaries.

Key Responsibilities / Competition Scope

The 2026 Moot Proposition focuses on complex legal research, oral advocacy, and analytical reasoning surrounding international taxation and Permanent Establishment under the India–UK Double Taxation Avoidance Agreement (DTAA). Key focus areas include:

• Dependent Agency Permanent Establishment
• Fixed Place Permanent Establishment
• Service Permanent Establishment
• Attribution of income to a Permanent Establishment in India in the context of cloud-services and data-centre infrastructure

Eligibility & Qualifications

• Open to bona fide law students currently enrolled in a 3-year or 5-year LL.B. degree programme at any recognized college or university in India.
• Teams may register as Institutional Teams, Mixed Teams, or Open/Independent Teams.
• There is no upper limit on the number of teams from a single institution.
• Each team must comprise 2 to 3 members.

Stipend, Perks & Awards

• 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
• Participation: E-Certificates of Participation for all participating teams.

How to Apply / Registration Details

• Registration Fee: ₹3,540 per team (inclusive of GST, non-refundable).
• Registration & Memorial Deadline: October 1, 2026.
• Oral Rounds: October 24–25, 2026 (Preliminary) & October 30–31, 2026 (Advanced Rounds).
• Complete the registration via the official Google Form link provided below.

Official Brochure / Rulebook

📄 Click here to view / download the official PDF brochure