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Establishing Consumer Compensation Standards in Delayed Real Estate Projects: Insights from Subhash Chander Mahajan v. Parsvnath Developers Ltd. Introduction The case of Subhash Chander Mahajan &...
Interpretation of Section 80-IA in Commencement of Business: Vodafone India Ltd. v. Union of India Introduction In the landmark case of Vodafone India Ltd. v. Union of India, adjudicated by the...
Clarifying Arm’s Length Price Determination and Operating Revenue Composition in Techbooks International Pvt. Ltd. v. CIT Introduction The case of Techbooks International Pvt. Ltd. v. CIT adjudicated...
CESTAT Reinforces Unjust Enrichment Doctrine in Duty Refunds Introduction The case of M/S Daimler Chrysler India Pvt. Ltd. (formerly Mercedes Benz India Ltd.) vs. CCE, Pune I, adjudicated by the...
Clarification on Treatment of Share Premiums and Disallowance of Expenditures Under Section 68 and Rule 8D: Cit vs. Gagandeep Infrastructure Pvt. Ltd. Introduction The case of CIT vs. Gagandeep...
Global One India P. Ltd. v. Commissioner of Income Tax: Establishing Profit Split Method as the Most Appropriate Transfer Pricing Method Introduction The case of Global One India P. Ltd. v....
Assessment of Disallowance under Section 14A: Desai & Gaikwad v. CIT Judgment Commentary Introduction The case of Desai & Gaikwad v. CIT adjudicated by the Income Tax Appellate Tribunal on April 11,...
Cit v. Indian Hotels Company Ltd.: Key Precedents on Interest Disallowances and Transfer Pricing Adjustments Introduction The case of Cit v. Indian Hotels Company Ltd. adjudicated by the Income Tax...
Deemed Transfer Not Established When Developer Fails to Perform Obligations: Binjusaria Properties Pvt. Ltd. v. CIT Introduction The case of M/S. Binjusaria Properties Pvt. Ltd., Hyderabad v. Asstt....
Exclusion of Sister Concern Turnover Rejected in Saroj Anil Steel P. Ltd. v. Ito Introduction Saroj Anil Steel P. Ltd. v. Ito is a significant judgment delivered by the Income Tax Appellate Tribunal...
Clarification on Section 14A Applicability in Disallowing Interest Expenses Commissioner of Income-tax, Faridabad v. Lakhani Marketing Inc. Court: Income Tax Appellate Tribunal Date: April 2, 2014...
Secured Creditors' Priority vs. Statutory Dues: Landmark Decision in Chl Ltd v. Union of India 1. Introduction The case of Chl Ltd v. Union Of India & Ors. adjudicated by the Debts Recovery Appellate...
Mahesh Silk Mills v. Commissioner of Central Excise: Reinforcing Evidentiary Standards in Clandestine Manufacturing Cases Introduction The case of Mahesh Silk Mills v. Commissioner of Central Excise,...
Four Soft Pvt. Limited v. DCIT: Critical Insights into Transfer Pricing Compliance and Expenditure Characterization under Indian Income Tax Law Introduction In the landmark case of Four Soft Pvt....
Transponder Fees and Royalty Classification: Analysis of Viacom 18 Media v. ADIT Introduction The case of Viacom 18 Media (P.) Ltd. v. Assistant Director of Income-tax (International Taxation) -2(2),...
Jm Financial Limited v. CIT: Tribunal Sets Precedent on Section 14A Disallowance for Strategic Investments Introduction The case of Jm Financial Limited v. Commissioner of Income Tax (Appeals)...
CAS Applicability from Eligibility Date Affirmed in Pon Subbiah (Dr.) v. Union Of India Introduction The Pon Subbiah (Dr.) v. Union Of India case, adjudicated by the Central Administrative Tribunal...
CERC Upholds Deviation Limits under DSM Regulations 2014: Comprehensive Analysis Introduction The case involves the Madhya Pradesh Power Management Company Limited (MPPMCL) challenging Regulation 7...
Priority of Mortgage Rights and Protection of Third-Party Purchasers: Insights from India SME Asset Reconstruction Co. Ltd. v. Corporation Bank & Ors. Introduction The case of India SME Asset...
Establishing the 'Fit and Proper Person' Standard under SECC Regulations: SEBI's Decision in the Financial Technologies (India) Ltd. Case Introduction The case of Financial Technologies (India) Ltd....