MNLU Mumbai is inviting law students to participate in the 15th N.A. Palkhivala Memorial National Moot Court Competition 2026.
About Maharashtra National Law University, Mumbai
Maharashtra National Law University Mumbai (MNLU Mumbai) is a National Law University located in Mumbai, Maharashtra. It was established under the Maharashtra National Law University Act, 2014, passed by the Maharashtra Legislature. MNLU Mumbai offers a five-year integrated B.A. LL.B. (Hons.) programme, with admissions through the Common Law Admission Test.
About the Opportunity
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.
The competition commemorates the legacy of Padma Vibhushan Shri Nani A. Palkhivala and aims to foster legal research, advocacy and analytical reasoning.
The competition will be conducted virtually, with oral rounds followed by advanced rounds.
Eligibility Criteria
- Participants must be bona fide law students enrolled in a three-year or five-year undergraduate LL.B. or degree programme.
- Students must be enrolled in an institution recognised by the Bar Council of India.
- Each college, university or institution may register only one team.
- Each team must consist of two to three members.
Moot Proposition
The 2026 Moot Proposition deals with contemporary questions concerning international taxation and permanent establishment under the India–UK Double Taxation Avoidance Agreement (DTAA).
The proposition covers:
- Dependent Agency Permanent Establishment.
- Fixed Place Permanent Establishment.
- Service Permanent Establishment.
- 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.
Mode
The competition will be conducted virtually.
Important Dates
- Proposition Release & Registrations Open: August 9, 2026
- Clarification Request Deadline: September 11, 2026
- Release of Clarifications: September 18, 2026
- Registration Deadline: September 16, 2026
- Memorial Submission: October 1, 2026
- Inauguration & Researcher’s Test: October 23, 2026
- Preliminary Rounds: October 24–25, 2026
- Quarter-Finals: October 30, 2026
- Semi-Finals & Finals: October 31, 2026
Registration Fee
The registration fee is ₹3,540 per team, inclusive of GST. The fee is non-refundable and is payable by all registered teams irrespective of their participation in the oral rounds.
There is no registration fee for participating in the Research Paper Competition.
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
Deadline
The last date to register is September 16, 2026.
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Application Procedure
Interested candidates can register online through the following:
Participants can access the competition materials through:
