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Establishing the Burden of Proof in Conviction: Insights from Md. Yasin v. State of West Bengal Introduction The case of Md. Yasin v. State of West Bengal, adjudicated by the Calcutta High Court on...
Interpretation of Section 32AB and Section 80HHC in Commissioner of Income-Tax v. Berger Paints (India) Ltd. (No. 2) Introduction The case of Commissioner Of Income-Tax v. Berger Paints (India) Ltd....
Clarifying Executability of Amended Decrees and Independent Rights of Sub-Lessees in Lease Disputes Introduction The case of Mehta Suraya Pvt. Ltd. v. United Investment Corporation adjudicated by the...
Reaffirmation of section 147(a) of the Income-tax Act: Reopening Assessments Based on Prima Facie Material Introduction The case Income-Tax Officer And Others v. Shree Bajrang Commercial Co. (Pvt.)...
Calcutta High Court Upholds Reopening of Tax Assessments under Sections 147 and 148 Introduction The case of Simplex Concrete Piles (India) Pvt. Ltd. v. Deputy Commissioner Of Income-Tax And Others...
Appealability of Interlocutory Orders under the Debts Recovery Tribunal Act: Insights from Jenson & Nicholson (India) Ltd. v. Industrial Investment Bank Of India And Others Introduction The case of...
Clarification on Scope of 'Fees for Technical Services' under India-France DTAA: Exclusion of Ancillary Services Related to Sale of Property 1. Introduction The judgment in Deputy Commissioner v. ITC...
Calcutta High Court Establishes Precedent on Customs Authority's Power to Seize Exporter's Bank Accounts Introduction The case of Rohit Kumar v. Union Of India & Ors. deliberated before the Calcutta...
Exclusion of Octroi, Sales-Tax, and Excise Duty from Total Turnover under Section 80HHC: Chloride India Ltd. vs. Commissioner of Income-Tax Introduction The case Commissioner Of Income-Tax, W.B.I...
Refund of Terminal Excise Duty in Deemed Exports: Calcutta High Court's Ruling in Joint Director General of Foreign Trade v. Ifgl Refractories Ltd. Introduction The case of Joint Director General Of...
Calcutta High Court Establishes Relief Mechanism for Provident Fund Defaults Upon Arrear Deposits Introduction The case of Jasoda Glass & Silicate & Ors. v. Regional Provident Fund Commissioner &...
Reckitt Colman of India Ltd. v. Assistant Commissioner of Income Tax: Defining the Jurisdiction and Powers of TDS Authorities under the Income Tax Act Introduction The case of Reckitt Colman of India...
Strict Enforcement of Accord and Satisfaction in Indian Arbitration Law: Insights from Saraswat Trading Agency v. Union of India Introduction The case of Saraswat Trading Agency v. Union Of India...
Reaffirming the Validity of Section 148 Notices: Insights from Mulchand Rampuria v. Income-Tax Officer And Another Introduction The case of Mulchand Rampuria v. Income-Tax Officer And Another...
Reaffirmation of Assessment Orders: Insights from Commissioner Of Income-Tax v. Hastings Properties Introduction In the landmark case of Commissioner Of Income-Tax v. Hastings Properties, decided by...
Deemed Ownership and Capital Gain Classification in Leasehold Property Development: Insights from Commissioner Of Income-Tax v. Estate Of Omprakash Jhunjhunwala Introduction The case of Commissioner...
No Double Penalty for Short Deduction of TDS: Ito v. Titagarh Steels Ltd. Judgment Analysis Introduction The case of Ito v. Titagarh Steels Ltd. adjudicated by the Calcutta High Court on July 13,...
Judicial Hierarchy and Stare Decisis: Analysis of Ahamed Hossain Sk. v. State Of West Bengal & Ors. Introduction The case of Ahamed Hossain Sk. v. State Of West Bengal & Ors. adjudicated by the...
Reaffirmation of Reassessment Jurisdiction under Section 148: Hindustan Aluminium Corp. Ltd. v. ITO 1. Introduction The case of Hindustan Aluminium Corporation Ltd. v. Income-Tax Officer And Others...
Mutation Rights in Absence of Transfer Restrictions Under Government Grants Act Introduction The case of Mahadeo Prasad Agarwal & Ors. v. The State Of West Bengal & Ors. adjudicated by the Calcutta...