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Impact of Reciprocal Donations Between Charitable Trusts: Champa Charitable Trust v. Commissioner Of Income-Tax 1. Introduction The case of Champa Charitable Trust v. Commissioner Of Income-Tax...
Reinforcing Natural Justice in Compulsory Purchase Under Section 269-UD of the Income Tax Act: The Nirmal Laxminarayan Grover Judgment Introduction The case of Nirmal Laxminarayan Grover v....
Set-Off of Interest Income Against Interest Expenditure: Insights from Commissioner Of Income-Tax v. Maharashtra Electrosmelt Ltd. Introduction The case of Commissioner Of Income-Tax v. Maharashtra...
Revenue vs Capital Expenditure: Insights from Commissioner Of Income-Tax v. Chowgule And Co. Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Chowgule And Co. Pvt. Ltd. adjudicated by...
Allowability of Compensation for Termination of Agency Under Income Tax Law Introduction The case of Commissioner Of Income Tax v. Sales Magnesite (Pvt.) Ltd. decided by the Bombay High Court on...
Exclusion of Surcharge Deposits from Chargeable Profits under Companies Surtax Act Introduction The case of Commissioner Of Income-Tax v. Boots Company (I.) Limited was adjudicated by the Bombay High...
Clarifying Rectification Powers under Section 154: Gammon India Limited v. Commissioner Of Income-Tax Introduction The case of Gammon India Limited v. Commissioner Of Income-Tax adjudicated by the...
Interpretation of 'Manufacture or Produce' under Section 80HH: Insights from Commissioner Of Income-Tax v. Sterling Foods (Goa) Introduction The case of Commissioner Of Income-Tax v. Sterling Foods...
Shakti Raj Films Distributors v. Commissioner Of Income-Tax: Upholding Beneficent Circulars in Income Tax Assessments Introduction The case of Shakti Raj Films Distributors v. Commissioner Of...
Reaffirming the Authority to Reopen Assessments Based on Voluntary Disclosures: Smt. Vasantibai N. Shah v. CIT Introduction The case of Smt. Vasantibai N. Shah v. Commissioner Of Income-Tax was...
Evaluating the Weight of Circumstantial Evidence and Child Testimony in Murder Convictions: Insights from The State Of Maharashtra v. Prabhu Barku Gade Introduction The State Of Maharashtra v. Prabhu...
Commissioner Of Income-Tax v. Arvindkumar Odhavji: Classification of Rental Income under Income Tax Act Introduction The case of Commissioner Of Income-Tax v. Arvindkumar Odhavji adjudicated by the...
Clarifying Section 80J: Poultry Farming Not Classified as Industrial Undertaking in Commissioner Of Income-Tax v. Deejay Hatcheries Introduction The judgment in Commissioner Of Income-Tax v. Deejay...
Establishing the Boundaries of "Permanent Structures" in Tenant Modifications: Insights from Somnath Krishnaji Gangal v. Moreshwar Krishnaji Kale And Others Introduction The case of Somnath Krishnaji...
Determining "Investment Company" Status: Insights from Commissioner Of Income-Tax v. Amritlal And Co. Ltd. Introduction The case of Commissioner Of Income-Tax v. Amritlal And Co. Ltd. adjudicated by...
Clarification on the Application of Section 80G Ceiling Limits: Commissioner Of Income-Tax v. New Shorrock Spg. And Mfg. Co. Ltd. 1. Introduction The case of Commissioner Of Income-Tax v. New...
Family Members Cannot Claim License or Tenancy Rights Over Ancestral Property: Conrad Dias v Joseph Dias Introduction The case of Conrad Dias, Dadar, Bombay v. Joseph Dias, Dadar, Bombay adjudicated...
Violation of Natural Justice in Disciplinary Enquiries: Insights from Bharat Petroleum Corporation Ltd. v. Ramnath Jagdish Tiwari Introduction The case of Bharat Petroleum Corporation Ltd. v. Ramnath...
Strict Interpretation of Section 54: Continuous Use for Residence Required Introduction The case of Commissioner Of Income-Tax v. Sudhir Jayantilal Mulji adjudicated by the Bombay High Court on...
Abbrogation and Discounting of Consideration under Section 269-UA: Analysis of Shrichand Raheja And Others v. S.C Prasad And Others Introduction The case of Shrichand Raheja And Others v. S.C Prasad...