MNLU Mumbai Inaugurates 15th N.A. Palkhivala Memorial National Moot Court And Research Paper Competition 2026
Law School Correspondent
26 Oct 2026 5:25 PM IST
Maharashtra National Law University (MNLU), Mumbai, in collaboration with the All India Federation of Tax Practitioners (AIFTP) and the Income Tax Appellate Tribunal (ITAT) Bar Association, Mumbai, inaugurated the 15th Padma Vibhushan N. A. Palkhivala Memorial National Moot Court and Research Paper Competition 2026 on October 23, 2026.
The competition is being conducted virtually from October 24 to 31, 2026, and has attracted 108 teams from over 18 states across India, representing National Law Universities, private institutions and government law colleges. The research paper competition has also received 140 submissions from over 15 states.
The inaugural ceremony was addressed by Justice C. V. Bhadang, President of the Income Tax Appellate Tribunal, who encouraged students to draw inspiration from the life and legacy of Padma Vibhushan N. A. Palkhivala.
Dr. K. Shivaram, Senior Advocate, Bombay High Court; CA S. Venkataramani, National President of AIFTP; and Adv. K. Gopal, President of the ITAT Bar Association, Mumbai, also spoke about Palkhivala's contributions and legacy.
Prof. (Dr.) Prakash Chaudhary, Registrar of MNLU Mumbai, welcomed the guests and participants and conveyed the greetings of Prof. (Dr.) Dilip Ukey, Vice-Chancellor of the University. The speakers highlighted the importance of competitions in developing advocacy skills, legal research abilities and professional competence among law students.
Moot Court Competition: Prizes Worth Rs. 95,000
The moot court competition carries a prize 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 a cash prize of Rs. 7,500 each.
The research paper competition received 140 papers from over 15 states across India. The submissions address 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 first-prize winner will receive Rs. 10,000, the second-prize winner Rs. 7,500 and the third-prize winner Rs. 5,000. The winning paper will also be considered for publication in the AIFTP Journal and on the official online platform of the ITAT Bar Association, Mumbai.
The inaugural ceremony concluded with a vote of thanks by Assistant Professor Amana Khare, Faculty-in-Charge of the Moot Court Society at MNLU Mumbai.
The competition aims to encourage legal scholarship and advocacy among law students while honouring the enduring legacy of N. A. Palkhivala, one of India's foremost constitutional and tax law experts.
