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ITA Kolkata Reinforces Burden of Proof in Long-Term Capital Gains Assessments Introduction The case of Udit Agarwal v. Deputy Commissioner Of Income Tax (IT)-2(1), Kolkata [ITA No.1839/Kol/2017 A.Y...
Expanding Pecuniary Jurisdiction and Fair Compensation in Consumer Real Estate Disputes Introduction The case of Atma Krishna v. Orris Infrastructure Ltd. And Another was adjudicated by the National...
Biswajit Das v. Union of India: Affirming the Constitutional Validity of Section 234E as a 'Late Fee' Introduction The case of Biswajit Das v. Union of India adjudicated by the Income Tax Appellate...
National Consumer Disputes Redressal Commission Upholds Consumer Rights Against Builder Practices on Delayed Possession Introduction The case of DLF Homes Panchkula Pvt. Ltd. v. D.S. Dhanda was...
Invalidity of Reassessment Notice Issued to Deceased Assessee - Chandreshbhai Patel v. Income-tax Officer Introduction The case of Chandreshbhai Jayantibhai Patel v. Income-tax Officer adjudicated by...
Enhanced Revisional Powers under Section 264: Insights from Geekay Security Services (P.) Ltd. v. Deputy Commissioner of Income Tax, Circle-3(1)(2) Introduction The case of Geekay Security Services...
Enforcement of Anti-Profiteering Provisions under CGST Act: Director General Of Anti-Profiteering vs. J.P. and Sons Introduction The case of Director General Of Anti-Profiteering, Central Board Of...
Safeguarding Genuine Long-Term Capital Gains: ITA's Decision in Ramprasad Agarwal v. Ito Introduction The case of Ramprasad Agarwal v. Ito adjudicated by the Income Tax Appellate Tribunal (ITAT) on...
Taxation of EPC Contracts for Solar Power Plants under GST: Insights from Rfe Solar Private Limited v AAR Introduction The case of Rfe Solar Private Limited vs. Appellate Authority for Advance Ruling...
Mukta Gupta v. Ito: Affirmation of Genuine Long Term Capital Gains from Listed Equity Shares Introduction Mukta Gupta v. Ito is a pivotal judgment delivered by the Income Tax Appellate Tribunal...
Reconciliation of Stock Discrepancies in Income Tax Assessments: A Commentary on Assistant Commissioner Of Income Tax, Circle-5, Rajkot v. Morbi Vegetables Products Ltd. Introduction The case of...
Violation of Natural Justice in Income Tax Assessments: Anubhav Jain v. ITO Introduction The case of Anubhav Jain v. Income Tax Officer (ITO) pertains to the assessment of an individual's income for...
Balancing Stakeholder Interests in Corporate Insolvency: Insights from Binani Industries Limited v. Bank Of Baroda & Anr. Introduction The case of Binani Industries Limited v. Bank Of Baroda & Anr....
Reaffirmation of Income Inclusion Principles in Cit, Cc-17 v. Piron Designs (P) Ltd. Introduction The case of Cit, Cc-17 v. Piron Designs (P) Ltd. adjudicated by the Income Tax Appellate Tribunal...
Madhu Killa v. Assistant Commissioner Of Income Tax: Upholding LTCG Exemption through Substantiated Transactions Introduction The case of Madhu Killa v. Assistant Commissioner Of Income Tax pertains...
Arm's Length Price Determination in Transfer Pricing: Huawei Technologies India v. Joint Commissioner of Income Tax Introduction The case of Huawei Technologies India (P.) Ltd. v. Joint Commissioner...
Prospective Effect of Section 200A Amendment on Late Filing Fees Under Section 234E Medical Superintendent Rural Hospital, Sinnar v. Deputy Commissioner of Income Tax Court: Income Tax Appellate...
Clarifying the Distinction Between Section 36(1)(va) and Section 43B in Employee Contributions Introduction In the case of Unifac Management Services (India) (P.) Ltd. v. Deputy Commissioner of...
Refund and Compensation Mandate in Real Estate Transactions: Govindan Raghavan v. Pioneer Urban Land and Infrastructure Ltd. Introduction The case of Govindan Raghavan v. Pioneer Urban Land and...
Landmark Judgment on Consumer Rights in Real Estate: Geetu Gidwani Verma v. Pioneer Urban Land and Infrastructure Ltd. Introduction The case of Geetu Gidwani Verma and Another Complainant(s) vs....