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Reaffirmation of Transaction Value in Customs Valuation: Collector Of Customs v. Grover Imports Introduction The case of Collector Of Customs, New Delhi v. Grover Imports adjudicated by the Customs,...
Verma Roadways v. Assistant Commissioner of Income-tax: Reinforcing Legal Standards for Search Authorizations and Notice Validity Introduction The case of Verma Roadways v. Assistant Commissioner of...
Geep Industrial Syndicate Ltd. v. Collector Of C. Ex., Allahabad: Clarification on Modvat Credit Utilization and Duty Exemptions on Scrap Introduction The case of Geep Industrial Syndicate Ltd. v....
Clarifying the Treatment of Notional Interest on Refundable Deposits under Section 23(b): Analysis of J.K. Investors (Bombay) Ltd. v. Deputy Commissioner of Income-tax Introduction The case of J.K....
Assessment of Undisclosed Income in T.S. Venkatesan v. Assistant Commissioner of Income-tax: A Landmark Judgment Introduction The case of T.S. Venkatesan v. Assistant Commissioner of Income-tax...
Chinku Exports v. Commissioner Of Customs: Jurisdictional Clarity under FERA and Customs Act Introduction The case of Chinku Exports v. Commissioner Of Customs, Calcutta adjudicated by the Calcutta...
Pooja Bhatt v. Assistant Commissioner of Income-tax: Rigorous Evaluation of Additions under Section 158BC Introduction In the landmark case of Pooja Bhatt v. Assistant Commissioner of Income-tax,...
Necessity of Proper Recording and Linking of Reasons for Reassessment Under Section 148 Introduction The case of Jhantala Investments Ltd. v. Assistant Commissioner of Income-tax adjudicated by the...
Classification of Composite Goods under Central Excise: Nestle (India) Ltd. v. Commissioner Of Central Excise, Mumbai Introduction The case of Nestle (India) Ltd. v. Commissioner Of Central Excise,...
Judicial Scrutiny of Reliance on Third-Party Documents for Undisclosed Income Additions: D.N. Kamani (HUF) v. Deputy Commissioner of Income-tax 1. Introduction The case of D.N. Kamani (HUF) v. Deputy...
Abatement of Subsequent Central Excise Duty from Sale Price Srichakra Tyres Ltd. v. Collector Of Central Excise, Madras (CESTAT, 1999) Introduction The case of Srichakra Tyres Ltd. v. Collector Of...
Comprehensive Acceptance of Assessee's Admissions: Insights from Chander Mohan Mehta v. Assistant Commissioner of Income Tax Introduction The case of Chander Mohan Mehta v. Assistant Commissioner of...
Customs Duty Exemption and Import Licensing: Insights from Commissioner Of Customs, Mumbai v. Carpet House Introduction The case of Commissioner Of Customs, Mumbai v. Carpet House deliberated on the...
Tribunal Revokes Additions for Non-Compliance with Section 69: Smt. Neena Syal v. Assistant Commissioner of Income-tax Introduction The case of Smt. Neena Syal vs. Assistant Commissioner of...
Harsiddh Construction (P.) Ltd. v. Deputy Commissioner of Income-tax: Precedent on Penalty Imposition for TDS Certificate Delays Introduction The case of Harsiddh Construction (P.) Ltd. v. Deputy...
Deeming Unsecured Loans as Dividends: Insights from Hyderabad Chemical Products v. Income Tax Officer Introduction The case of Hyderabad Chemical Products v. Income Tax Officer adjudicated by the...
Jaya S. Shetty v. Assistant Commissioner of Income-tax: Refining the Assessment of Undisclosed Income under Chapter XIV-B Introduction The case of Jaya S. Shetty v. Assistant Commissioner of...
Limitation on Exemption Notifications for Parts under Tariff Heading 82.02: Collector Of Central Excise, Mumbai v. Samyak Tools Introduction The case of Collector of Central Excise, Mumbai v. Samyak...
CESTAT Upholds Arm’s Length Transaction Value in Related Party Customs Valuation: Commissioner Of Customs, Chennai v. Hewlett Packard Ltd. Introduction The case of Commissioner Of Customs, Chennai v....
Invalidation of Unauthorized Permissions Under Rule 57F: Insights from Reliance Industries v. Commissioner of C. Ex., Mumbai-III Introduction The case of Reliance Industries v. Commissioner of...