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Deductibility of Actuarially Valued Gratuity Liability under the Income-tax Act 1. Introduction The case of Tata Iron & Steel Co. Ltd. v. D.V Bapat Income-Tax Officer, Companies Circle I(2), Bombay,...
Valid Signature Requirement for Tax Exemption Certificates Established in Century Spinning And Manufacturing Company Limited v. State Of Maharashtra Introduction The case of Century Spinning And...
Defining 'Manufacture' in Sales Tax Law: Commissioner of Sales Tax v. Dunken Coffee Manufacturing Co. Introduction In the landmark case of Commissioner Of Sales Tax v. Dunken Coffee Manufacturing Co....
Clarifying Limitation Periods in Section 147(b) Assessments: Ambaji Traders P. Ltd. v. Income-Tax Officer Introduction The case of Ambaji Traders P. Ltd. v. Income-Tax Officer, Central Circle (III),...
Exemption from Customs Duty on Importation: Insights from M.S. Shawhney v. Messrs. Sylvania and Laxman Ltd. Introduction The case of M.S. Shawhney v. Messrs. Sylvania and Laxman Ltd. adjudicated by...
Specific Performance of Indivisible Contracts: Shrikrishna Keshav Kulkarni v. Balaji Ganesh Kulkarni Introduction The case of Shrikrishna Keshav Kulkarni And Ors. v. Balaji Ganesh Kulkarni And Ors.,...
Pro Rata Method Established for Purchase Tax Calculation When Burden of Proof Is on Assessee Commissioner of Sales Tax v. Berar Oil Industries Introduction The case of Commissioner of Sales Tax v....
Establishing Windfall Receipts as Non-Taxable Income: Insights from Mehboob Productions Pvt. Ltd. v. Commissioner of Income-Tax, Bombay High Court Introduction The case of Mehboob Productions Private...
Defining Definite and Ascertainable Shares in Communion Property under Portuguese Civil Code for Income Tax Purposes Introduction The case of Commissioner Of Income-Tax, Mysore v. Purushotam...
Clarification of Collector's Jurisdiction in Voters' List Management Introduction The case of Dhondiba Parshuram Kakade v. Shri Someshwar Sahakari Sakhar Karkhana Ltd. adjudicated by the Bombay High...
Kishinchand Chellaram v. Commissioner Of Income-Tax: Reinforcing Section 13 Proviso Requirements 1. Introduction The case of Kishinchand Chellaram v. Commissioner Of Income-Tax adjudicated by the...
Establishing Tenure and Validity of Termination Notices in M/S. Mohan Sons (Bombay) Private Ltd. v. Lady Sonoo Jamsetji Jeejeebhoy Introduction The case of M/S. Mohan Sons (Bombay) Private Ltd. v....
Labour Court Jurisdiction to Determine Workman Status under S. 33C(2) of the Industrial Disputes Act: Insights from Ramakrishna Ramnath v. State Of Maharashtra Introduction Ramakrishna Ramnath v....
Exclusion of Packaging Costs from Excise Duty: Union of India v. Mansingka Industries Pvt. Ltd. Introduction The case of The Union Of India v. Mansingka Industries Private Limited adjudicated by the...
Philips India Ltd. v. Kunju Punnu: Defining the Scope of Medical Consultancy Liability in Tort Introduction The case of Philips India Ltd. v. Kunju Punnu And Anr., adjudicated by the Bombay High...
Validity of Article Amendments Impose Additional Director Disqualifications: Insights from Cricket Club Of India Ltd. v. Madhav L. Apte Introduction The case of Cricket Club Of India Ltd. And Others...
Interpretation of 'Time Requisite for Obtaining a Copy' under Section 12(2) Limitation Act, 1963: A New Precedent in Subhash Ganpatrao Buty v. Maroti Krishnaji Dorlikar Introduction The case of...
Legal Fiction of Partition under Hindu Succession Act, 1956: Comprehensive Analysis of Shushilabai Ramchandra Kulkarni v. Narayanrao Gopalrao Deshpande Introduction Shushilabai Ramchandra Kulkarni v....
Assessment of Deceased Partner’s Accrued Income and the Scope of Section 24B: Arvind Bhogilal v. Commissioner Of Income-Tax Introduction The case of Arvind Bhogilal v. Commissioner Of Income-Tax is a...
Compensatory (City) Allowance Exemption under Section 10(14): A Comprehensive Commentary on Commissioner Of Income-Tax, Bombay City I v. D.R Phatak Introduction The case of Commissioner Of...