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Defining 'Plant' for Development Rebate: Insights from Commissioner Of Income-Tax, Lucknow-II v. Kanodia Warehousing Corporation Introduction The case of Commissioner Of Income-Tax, Lucknow-II v....
Strict Adherence to Limitation Periods under Cr.P.C: Insights from Prakash Chandra Sharma v. Kaushal Kishore Introduction The case of Prakash Chandra Sharma v. Kaushal Kishore adjudicated by the...
Balancing Initial Intention and Subsequent Conduct in Capital Gains: Analysis of Income-Tax Officer, Manipuri v. Rani Ratnesh Kumari Introduction The case of Income-Tax Officer, Manipuri v. Rani...
Rawalpindi Flour Mills: High Court Clarifies Standards for Penalties under I.T. Act Section 271(1)(c) Introduction The case of Addl. Commissioner Of Income-Tax, Lucknow v. Rawalpindi Flour Mills (P.)...
Laxmi Kishore v. Har Prasad Shukla: Clarifying Revisional Jurisdiction under Section 25 of the Provincial Small Cause Courts Act Introduction The case of Laxmi Kishore v. Har Prasad Shukla...
Autonomous Authority in Employment Terminations: Insights from Magan Ram Yadava v. Deputy Director Of Education And Others Introduction The case of Magan Ram Yadava v. Deputy Director Of Education...
Seth Satish Kumar Modi v. Wealth-Tax Officer: Upholding Commercial Valuation Principles in Wealth Assessment Introduction The case of Seth Satish Kumar Modi v. Wealth-Tax Officer, Central Circle-III,...
Rejection of Incomplete Accounts and Yield Discrepancies: Bharat Milk Products v. Commissioner Of Income-Tax Introduction The case of Bharat Milk Products v. Commissioner Of Income-Tax delivered by...
Maharani Raj Laxmi Kumari Devi v. Controller Of Estate Duty: Affirmation of Coparcenary Rights and Estate Duty Implications Introduction The case of Maharani Raj Laxmi Kumari Devi v. Controller Of...
Accrual of Liability in Income Tax Law: Insights from Swadeshi Cotton Mill Co. Ltd. v. Commissioner Of Income-Tax, Kanpur Introduction The case of Swadeshi Cotton Mill Co. Ltd. v. Commissioner Of...
Interpretation of Section 73A in Estate Duty Proceedings: Padampat Singhania Case Introduction The case of Padampat Singhania And Others v. Controller Of Estate Duty, Kanpur adjudicated by the...
Preservation of Vested Rights in Appeals: Pratap Narain Agarwal v. Ram Narain Agarwal And Others Introduction The case of Pratap Narain Agarwal v. Ram Narain Agarwal And Others delivered by the...
Mohd. Umar Khan v. Idris Mohd. Ghani And Others: Jurisdictional Clarity Between Civil and Revenue Courts Introduction Mohd. Umar Khan v. Idris Mohd. Ghani And Others is a landmark judgment delivered...
Recognition of Hindu Undivided Family Status upon Marriage: Prem Kumar v. Commissioner Of Income-Tax Introduction The case of Prem Kumar v. Commissioner Of Income-Tax was adjudicated by the Allahabad...
Judgment in Commissioner of Income Tax v. Modi Spinning Mills: Key Rulings on Entertainment Expenses, New Undertaking Exemption, Capital Computation, and Fair Rent Assessment Introduction The case of...
Non-Taxability of Goodwill Share upon Partner Retirement under Section 47(ii) Introduction The case of Commissioner Of Income-Tax, Lucknow v. Madan Lal Bhargava adjudicated by the Allahabad High...
Valid Assessment Requirements in Commissioner Of Income-Tax v. Ishwar Singh and Sons Introduction The case of Commissioner Of Income-Tax v. Ishwar Singh and Sons adjudicated by the Allahabad High...
Allahabad High Court Upholds Section 80J Relief for New Business Units and Clarifies Disallowance under Section 40(a)(v) in Commissioner Of Income-Tax, U.P v. Hind Lamps Ltd. Introduction The case of...
B.N Singh v. State Of U.P And Another: Upholding Bona Fide Public Employment Practices Introduction B.N Singh v. State Of U.P And Another is a landmark judgment delivered by the Allahabad High Court...
Appealability of Penal Interest under the Income Tax Act: Insights from Commissioner Of Income-Tax v. Geeta Ram Kali Ram Introduction The case of Commissioner Of Income-Tax v. Geeta Ram Kali Ram was...