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Reclassification of Licence Fees: Agya Ram v. Commissioner Of Income Tax, Delhi 1. Introduction Agya Ram v. Commissioner Of Income Tax, Delhi is a landmark judgment delivered by the Delhi High Court...
Reasonable Cause Established for TDS Deduction under Section 271-C: Hindustan Coca Cola Beverages Pvt. Ltd. v. Jt. Commissioner Of Income Tax Introduction The case of Hindustan Coca Cola Beverages...
Reaffirmation on Reliance on Statements without Corroborative Evidence in Tax Assessments Commissioner of Income Tax v. S. Jayalakshmi Ammal Court: Madras High Court Date: August 1, 2016 Introduction...
Establishing Victim's Age in POCSO Cases: Insights from Ravi Anandrao Gurpude v. State Of Maharashtra Introduction The case of Ravi Anandrao Gurpude v. State Of Maharashtra, adjudicated by the Bombay...
Enhanced Transparency in Performance Appraisals: Ramanlal Jivanlal Patel v. State Of Gujarat Judgment Analysis Introduction The case of Ramanlal Jivanlal Patel Petitioner(S) v. State Of Gujarat Thro...
Steria (India) Ltd. v. Commissioner of Income Tax: Enhancing DTAA Benefits through Protocol Integration Introduction In the landmark case of Steria (India) Ltd. v. Commissioner of Income Tax, the...
Gujarat High Court Upholds ITAT's Decision on Telescoping Principles in Tax Assessment Introduction In the landmark case of The Deputy Commissioner Of Income Tax (Investigation) (S) v. Narendra Garg...
Clarification on Provisional Release of Seized Goods Under Section 110-A of the Customs Act: Malabar Diamond Gallery Pvt. Ltd. v. Additional Director General Introduction In the case of Malabar...
PANKAJ KR. DAS v. UNION OF INDIA & ORS: Upholding Statutory Procedures in Academic Staff Classification Introduction In the landmark case of PANKAJ KR. DAS v. UNION OF INDIA & ORS, adjudicated by the...
Sitution of Intangible Assets: Delhi High Court Upholds 'Mobilia Sequuntur Personam' Principle in Taxation of Intellectual Property Transfers Introduction The case of CUB Pty Limited (formerly known...
Requiring a Hearing Before Referencing to TPO under Section 92CA: Insights from Indorama Synthetics (India) Ltd. vs. The Additional Commissioner Of Income-Tax & Anr. Introduction The judgment in...
Regularization of Daily Wagers under Clause 4C of Model Standing Orders: Insights from Municipal Council, Tirora v. Bindhade Introduction The case of Municipal Council, Tirora And Another v. Tulsidas...
Ensuring Methodological Rigor in Transfer Pricing: Sumitomo Corporation India Pvt. Ltd. v. Commissioner of Income Tax Introduction The case of Sumitomo Corporation India Pvt. Ltd. Through Masahiro...
Procedural Imperatives in Tax Reassessment: Ensuring Objections are Addressed Before Finalizing Assessment Introduction The case of Pr. Commissioner Of Income Tax-2, Vadodara (S) v. Sagar Developers...
Service Tax Liability for Internal Services Between SEZ and DTA Units: Insights from Principal Commissioner of Central Excise v. Larsen & Toubro Ltd. Introduction The case of Principal Commissioner...
Clarifying the Scope of Section 153A: Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd. Introduction The case Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd....
Validity of Retracted Statements Under Section 131: Insights from The Commissioner Of Income Tax-Iv (S) v. Ramanbhai B. Patel Introduction In the landmark case of The Commissioner Of Income Tax-Iv...
Delhi High Court Establishes Distinctiveness Criteria for Passing Off in Specialized Medical Equipment: Staar Surgical v. Polymer Technologies International Introduction In the case of Staar Surgical...
Defining 'Commercial Dispute' in Ejectment Cases: Insights from Soni Dave v. Trans Asian Industries Expositions Pvt. Ltd. Introduction The case of Soni Dave v. Trans Asian Industries Expositions Pvt....
Bajaj Allianz v. Smt. Renu Singh: Establishing Liability in Motor Vehicle Accidents Introduction The case of Bajaj Allianz General Insurance Co. Ltd. v. Smt. Renu Singh And Others adjudicated by the...