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Distinguishing Software Purchases from Royalty Payments: Insights from Samsung Electronics Co. Ltd. v. Income-tax Officer (TDS)-I Introduction The case of Samsung Electronics Co. Ltd. v. Income-tax...
Raj Kumar Chawla v. Income-tax Officer: Enforcing the 143(2) Proviso on Section 148 Returns Introduction The case of Raj Kumar Chawla v. Income-tax Officer was adjudicated by a Special Bench of the...
Set-Off of Share Trading Loss Against Other Income: Analysis of Assistant Commissioner of Income-tax v. Concord Commercials (P.) Ltd. Introduction The case of Assistant Commissioner of Income-tax v....
Effective Date of Amalgamation as Per Deputy Commissioner of Income-tax v. Aimil Ltd.: A Comprehensive Analysis Introduction The case of Deputy Commissioner of Income-tax v. Aimil Ltd., adjudicated...
Limits on Regularization of Ad Hoc Promotions: Central Administrative Tribunal's Ruling in Programme Staff Association of AIR & Doordarshan v. Union of India Introduction The case of Programme Staff...
Determining the Status of Public Charitable Trusts in Tax Litigation: The Software Technology Parks of India v. Income-tax Officer, TDS-1 Judgment Introduction The case of Software Technology Parks...
Requirement of Reasoned Orders and Proportional Punishment in Administrative Disciplinary Actions: Insights from Atar Singh v. Union of India 1. Introduction The case of Atar Singh v. Union of India...
Establishing Seniority Protocol in Police Promotions: Insights from V.P. Gupta v. Union Of India Introduction The case of V.P. Gupta v. Union Of India adjudicated by the Central Administrative...
CESTAT Establishes Exemption Under Customs Notifications for EOU DTA Clearances Introduction Case: General Optics (Asia) Ltd. v. Commissioner of Central Excise, Pondicherry Court: Council of State...
Mandate for Tentative Notes of Disagreement in Police Disciplinary Proceedings: Asi Nafe Singh v. Commissioner of Police Introduction The case of Asi Nafe Singh v. Commissioner Of Police Police...
Taxation of Technical Services under Indo-Swiss and Indo-French Tax Treaties: Insights from National Organic Chemical Industries Ltd. v. Deputy Commissioner of Income-tax Introduction The case of...
Validity of Token Disallowance in Business Expense Deductions: Insights from Assistant Commissioner of Income-tax v. Arthur Anderson & Co. Introduction The case of Assistant Commissioner of...
Income-Tax Officer v. Dhiman Systems: Defining Allowable Deductions and Remunerations in Partnership Firms Introduction The case of Income-Tax Officer v. Dhiman Systems adjudicated by the Income Tax...
Clarifying 'Related Person' Status and Burden of Proof in Central Excise: Charminar Bottling Co. v. Commissioner of C. Ex., Hyderabad-II Introduction The case of Charminar Bottling Co. (P) Ltd. v....
Sterlite Industries (I) Ltd. v. Commissioner Of Central Excise, Pune: Clarifying Modvat Credit Under Rule 57C Introduction The case of Sterlite Industries (I) Ltd. v. Commissioner Of Central Excise,...
Supreme Court Reinforces Penalty Vacatur When Duty is Paid Prior to Show Cause Notice Introduction The case of Premier Instruments & Controls Ltd. v. Commissioner of Central Excise, Coimbatore...
Premium Packaging Pvt. Ltd. v. CCE, Kanpur: Reinforcing the Need for Tangible Evidence in Clandestine Removal Allegations Introduction The case of Premium Packaging Pvt. Ltd. v. Commissioner Of C....
Judgment on Insurance Coverage for Spontaneous Combustion: Broadening Definitions in Fire Insurance Policies Introduction The case of M/S. Murli Agro Products Ltd. v. M/S. Oriental Insurance Co. Ltd....
Assessing Officer's Jurisdiction over Amalgamated Entities under the Wealth Tax Act: Insights from Triveni Engg. & Industries Ltd. v. Deputy Commissioner of Income-tax Introduction The case of...
Prem Kumar Agrawal & Ors. v. Bank Of Baroda: Establishing Procedural Integrity in Debt Recovery Auctions Introduction The case of Prem Kumar Agrawal & Ors. v. Bank Of Baroda adjudicated by the Debts...