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Reevaluation of Comparable Selection in Transfer Pricing: M/S. B.A Continuum India Pvt. Ltd. v. CIT(A) Introduction The case of M/S. B.A Continuum India Pvt. Ltd., Hyderabad v. The Assistant...
Allowability of Commission Expenses and Burden of Proof: Kanu Kitchen Kulture Pvt. Ltd. v. CIT Introduction The case of Kanu Kitchen Kulture Pvt. Ltd. v. Commissioner of Income Tax (CIT) adjudicated...
Admissibility of Cenvat Credit Based on Documentary Evidence: Chandan Steel Ltd. v. Commissioner of Central Excise & S.T., Vapi Introduction The case of Chandan Steel Ltd. v. Commissioner of Central...
Tribunal Upholds Reclassification of Business Units and Clarifies Deductions under Section 10A Introduction The case of M/S. Virtusa (India) Pvt. Ltd. Hyderabad v. The Deputy Commissioner Of...
Strict Compliance with Policy Terms Affirmed in Harish Kumar Chadha v. Bajaj Allianz Life Insurance Co. Ltd. 1. Introduction The case of Harish Kumar Chadha v. Manager Bajaj Allianz Life Insurance...
Clarifying 'Consumer' Status in Real Estate Transactions: Anil Dutt v. Business Park Town Planners Ltd. Introduction The case of Anil Dutt v. Business Park Town Planners Ltd. (BPTP) adjudicated by...
SEBI v. Prayag Infotech Hi-Rise Ltd: Landmark Judgment on Public Issue Compliance Introduction The Securities and Exchange Board of India (SEBI) issued a significant judgment against Prayag Infotech...
SEBI Orders against MVL Ltd.: A Landmark Ruling on Collective Investment Schemes Introduction On September 26, 2013, the Securities and Exchange Board of India (SEBI) issued a pivotal order in the...
Reaffirming Natural Justice and Evidentiary Standards in Central Excise Adjudications: Arya Fibres Pvt. Ltd. v. Commissioner of C. Ex., Ahmedabad-II Introduction The case of Arya Fibres Pvt. Ltd. v....
Application of Clean Hands Doctrine in Consumer Protection: Tata Motors Ltd. v. Hazoor Maharaj Baba Des Rajji Chela Baba Dewa Singhji Introduction In the landmark case of Tata Motors Ltd. v. Hazoor...
CESTAT Judgment on Limitation Period for Cash Refund under Cenvat Credit Rules Introduction The case of M/S. Deepak Spinners Ltd. v. CCE, Indore was adjudicated by the Customs, Excise and Service Tax...
Tribunal Upholds Inclusion of Disallowances under Section 40(a)(ia) in Computing Section 10A Deductions: Infotech Enterprises Ltd. v. Addl. CIT, Hyderabad Introduction The case of Infotech...
Rajesh N. Jhaveri v. Securities And Exchange Board Of India: Establishing Burden of Proof in Market Manipulation Cases Introduction The case of Rajesh N. Jhaveri v. Securities And Exchange Board Of...
SEBI Prohibits Unregistered Collective Investment Scheme Conducted by KBCL India Limited and Directors Introduction On September 12, 2013, the Securities and Exchange Board of India (SEBI) issued an...
Bharti Auto v. Commissioner of Income-tax-II, Rajkot: Broadening TCS Obligations on Traders in Scrap Sales and Retroactive Application of Section 206C(6A) Introduction The case of Bharti Auto...
Exclusion of Free Supplies in Gross Amount Charged for Service Tax under Section 67: Bhayana Builders Decision Introduction The case of Bhayana Builders (P) Ltd. v. Commissioner Of Service Tax, Delhi...
Defective Agricultural Seeds: Precedent Set in Maharashtra State Seeds Corporation Ltd. v. Arvind Bajirao Borkar Introduction The case of Maharashtra State Seeds Corporation Ltd. v. Arvind Bajirao...
Defining Capital Assets and Agricultural Land Exemption in Income Tax Introduction The case of Kapil Chit Funds Pvt. Ltd. v. Ito, adjudicated by the Income Tax Appellate Tribunal on September 5,...
SEBI Tribunal Quashes Penalty on S.P.J. Stock Brokers Pvt. Ltd. for Synchronized Trading Practices Introduction The case of S.P.J. Stock Brokers Pvt. Ltd. v. Securities and Exchange Board of India...
Adherence to Composite Recruitment Method Affirmed in T.M. Sampath v. Union of India Introduction The case of T.M. Sampath v. Union Of India was adjudicated by the Central Administrative Tribunal on...