National Moot Court & Research Paper Competition | MNLU Mumbai | AIFTP – Western Zone | ITAT Bar Association Mumbai | Register by 16 September 2026

National Moot Court & Research Paper Competition | MNLU Mumbai | AIFTP – Western Zone | ITAT Bar Association Mumbai | Register by 16 September 2026

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

Introduction

The Padma Vibhushan N.A. Palkhivala Memorial National Moot Court Competition (NAPMCC) and the Research Paper Competition (NAPRPC) return in 2026 for their fifteenth edition. Organised by Maharashtra National Law University, Mumbai (MNLU Mumbai) in collaboration with the All India Federation of Tax Practitioners (AIFTP – Western Zone) and the Income Tax Appellate Tribunal Bar Association, Mumbai, these prestigious events honour the enduring legacy of Shri Nani A. Palkhivala, one of India’s most celebrated constitutional and tax law experts.

About the Organisers

• MNLU Mumbai: Established under the Maharashtra National Law University Act, 2014, the University is a premier institution for legal education and research, fostering excellence in advocacy, scholarship, and interdisciplinary engagement.
• AIFTP: Founded in 1976 by Shri Nani A. Palkhivala, the Federation unites tax professionals across India and has over 11,000 members nationwide.
• ITAT Bar Association, Mumbai: Established in 1965, the Association represents tax practitioners before the Income Tax Appellate Tribunal and has played a vital role in shaping Indian tax jurisprudence.

Legacy of N.A. Palkhivala

Shri Palkhivala is remembered for his pivotal role in the Kesavananda Bharati case, where he advanced the doctrine of the basic structure of the Constitution. His contributions to constitutional law, taxation, and public policy continue to inspire generations of legal professionals. The competitions stand as a tribute to his ideals of integrity, intellectual rigour, and public service.

Moot Court Competition (NAPMCC)

• Timeline:
  • Registrations open: 9 August 2026
  • Deadline for registration: 16 September 2026
  • Memorial submission: 1 October 2026
  • Preliminary rounds: 24–25 October 2026
  • Quarter-finals: 30 October 2026
  • Semi-finals & Finals: 31 October 2026
• Prizes:
  • Winner: ₹30,000 + Trophy + Certificate
  • Runner-up: ₹20,000 + Trophy + Certificate
  • 2nd Runner-up: ₹15,000 + Trophy + Certificate
  • Best Speaker, Best Researcher, Best Memorial: ₹7,500 each

Research Paper Competition (NAPRPC)

• Themes:
  1. Digital Personal Data Protection Act, 2023 and Tax Surveillance
  2. Faceless Tax Regime – Efficiency vs. Right to be Heard
  3. Shifting Burden of Proof in Financial & Tax Laws
• Timeline:
  • Registration opens: 9 August 2026
  • Deadline for submission: 1 October 2026
  • Results announced: 31 October 2026
• Prizes:
  • Winner: ₹10,000 + Trophy + Certificate
  • Runner-up: ₹7,500 + Trophy + Certificate
  • 2nd Runner-up: ₹5,000 + Trophy + Certificate

Registration & Payment

• Moot Court Competition: ₹3,540 per team (inclusive of GST).
• Research Paper Competition: No registration fee.
• Payment details: ICICI Bank Ltd., AIFTP Account No. 623501161215, IFSC: ICIC0006235.

Contact

• Email: nanipalkhivalamoot@mnlumumbai.edu.in
• Convenors: Mugdha Mohanty (+91 79773 74963), Shikha Jain (+91 98204 30804), Veer Bansal (+91 98733 89172).

For More Details

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