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Benami Transactions and Income Estimation: Landmark Ruling in Faridabad Tax Appellate Tribunal Introduction The case of Asstt. Commissioner Of Income Tax, Circle-II, B-Block, CGO Complex, NH-IV,...
Defining 'International Transactions' under Section 92B: Comprehensive Analysis of Bharti Airtel Ltd. v. Additional Commissioner of Income-tax Introduction The case of Bharti Airtel Ltd. v....
Comprehensive Commentary on Bharti Airtel Ltd. v. Additional Commissioner of Income-tax Introduction The case of Bharti Airtel Ltd. v. Additional Commissioner of Income-tax, Range -2, New Delhi...
Clarifying Comparability in TNMM for ITES Sector: Excluding Abnormally Profitable KPOs in Transfer Pricing Introduction The case of Maersk Global Centres (India) Private Limited v. CIT adjudicated by...
Amortization of Premium on HTM Government Securities: Insights from S.K. Dist. Central Co-Op. Bank Ltd. v. CIT Introduction The case of S.K. Dist. Central Co-Op. Bank Ltd. v. Commissioner of Income...
CESTAT Reinforces Individual Adjudication and Procedural Compliance in Central Excise Cases Introduction The case of Golden Tobacco Ltd. v. Commissioner of Central Excise, Delhi I adjudicated by the...
ITA Upholds Deletion of Additions Under Sections 69C/69 and 2(22)(e) for Lack of Specific Evidence Introduction The case of Shri Shiv Shankar Lal Gupta v. The ACIT Central Circle-1 Jaipur adjudicated...
Principle of Mutuality and Tax Liability: International Hotel Licensing Co. v. Dit Introduction The case International Hotel Licensing Company v. Dit adjudicated by the Income Tax Appellate Tribunal...
Reaffirmation of Section 263 Jurisdiction: Personal Examination Required by CIT Introduction The case of Dharmendra Kumar Bansal v. Commissioner of Income-tax adjudicated by the Income Tax Appellate...
Distinguishing Co-operative Societies from Co-operative Banks Under Section 80P: Tararani Mahila Co-op. Credit Society Ltd. Ruling Introduction The case of Tararani Mahila Co-op. Credit Society Ltd....
Assam Power Distribution Co. Ltd. v. CERC: Affirming Retrospective Tariff Adjustments and Prudent Cost Overrun Allocation Introduction The case of Assam Power Distribution Company Ltd. v. Central...
Removal of the Eight-Year Limit on Carry Forward of Unabsorbed Depreciation under Section 32(2) Introduction The case of Commissioner of Income-tax v. Gujarat Themis Biosyn Ltd. adjudicated by the...
Limits of Section 80P Exemption for Co-operative Societies: Analysis of Tumkur Merchants Souharda Credit Co-Operative Ltd. v. Ito 1. Introduction The case of Tumkur Merchants Souharda Credit...
Hyundai Motors India Engineering P. Ltd. v. ITO: Advancing Transfer Pricing Standards on Comparability and Filter Applications Introduction The case of Hyundai Motors India Engineering P. Ltd. v....
OnMobile Global Ltd. v. Additional Commissioner of Income-tax: Defining Revenue Expenditures and Asset Classification for Tax Deductions in IT Services Introduction The case of OnMobile Global Ltd....
CERC Rejects Immediate Approval of Grid Security Expert System: Comprehensive Commentary Introduction The case of Power Grid Corporation of India Limited v. Bihar State Electricity Board adjudicated...
Accountability and Redressal in Housing Allotment: Insights from Delhi Development Authority v. D.C. Sharma Introduction The case of Delhi Development Authority v. D.C. Sharma adjudicated by the...
SEBI's Upholding of Regulatory Compliance in the Issuance of Redeemable Preference Shares: The Prayag Infotech Hi-Rise Ltd Case Introduction The Securities and Exchange Board of India (SEBI), as the...
SEBI Exempts Government of India from Regulation 3(2) in Vijaya Bank PNCPS Conversion Introduction The Securities and Exchange Board of India (SEBI) rendered a pivotal decision on February 17, 2014,...
Confirmation of Duty Demand Based on Confessional Statements: Insights from S.M. Steel Ropes v. Balkrishna Agarwal Introduction The case of S.M. Steel Ropes v. Balkrishna Agarwal was adjudicated by...