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Enhancement of Assessment under Section 251: Insights from Commissioner Of Income-Tax v. National Company Ltd. Introduction The case of Commissioner Of Income-Tax v. National Company Ltd.,...
Affirmation of Notice Serving Methods and Unauthorized Transfer under the West Bengal Premises Tenancy Act in Ennis v. Calcutta Vyapar Pratisthan Ltd. Introduction The case of Miss D. Ennis v....
Revisiting Reassessment Validity: Allahabad Bank v. Commissioner Of Income-Tax Introduction The case of Allahabad Bank v. Commissioner Of Income-Tax adjudicated by the Calcutta High Court on June 26,...
Calcutta High Court Establishes Strict Criteria for Distinguishing Tenant from Licensee in Eviction Suits Introduction The case of Samir Kumar Chatterjee v. Hirendra Nath Ghosh, adjudicated by the...
Judicial Affirmation on Proper Implementation of Section 269UD: Rejecting Premature Objections in Land Transfers - Kelvin Jute Company Ltd. v. Appropriate Authority 1. Introduction The case of The...
Mandatory Vacation of Ex Parte Interim Orders under Article 226(3) Krishan Kumar Aganvala v. Reserve Bank Of India And Others Calcutta High Court, May 8, 1990 Introduction The case of Krishan Kumar...
Jurisdiction of Civil Courts Over Co-Operative Housing Societies: Insights from Anjan Choudhury v. Anandaneer Co-Operative Registered Housing Society Introduction The judicial landscape concerning...
Non-Retrospective Application of Section 138 of the Negotiable Instruments Act: Insights from Madras Forgings and Allied Industries C.B.C. Ltd. v. Suresh Chandra And Anr. Introduction The case of...
Balailal Mookerjee & Co. v. Sea Traders Private Ltd.: Establishing Grounds for Interlocutory Injunctions in Business Conspiracy Cases Introduction The case of Balailal Mookerjee & Co. (P) Ltd. & Ors....
Commissioner Of Income-Tax v. Arvind Investments Ltd.: Interpretation of Section 73 and Its Implications Introduction The case of Commissioner Of Income-Tax v. Arvind Investments Ltd. was adjudicated...
Revision Jurisdiction Under Section 263 in Assessment Orders Following IAC Directions – Commissioner of Income Tax v. Mulchand Bagri Introduction Commissioner of Income Tax v. Mulchand Bagri is a...
Vijaya Bank v. Art. Trend Exports: Pioneering Guidelines on Interest and Instalments in Money Suits Introduction The case of Vijaya Bank And Etc. v. Art. Trend Exports And Etc. adjudicated by the...
Recognition of Royalty and Commission Payments as Revenue Expenditure in Tax Deductions Introduction The case of Commissioner Of Income-Tax v. Hindusthan Motors Ltd. adjudicated by the Calcutta High...
Limits of Writ Jurisdiction in Administrative Dealership Selections: Chinmoy Sarkar v. Md. Shaniat Hossain Introduction The case of Chinmoy Sarkar And Etc. v. Md. Shaniat Hossain And Etc. adjudicated...
Calcutta High Court Establishes Strict Criteria for Carry Forward of Tax Losses under Section 80 Introduction The case of Burdwan Wholesale Consumers' Co-Operative Society Ltd. v. Commissioner Of...
Clarification on Section 35B and 80-I Deductions in Commissioner Of Income-Tax v. Dunlop India Ltd. Introduction The case of Commissioner Of Income-Tax v. Dunlop India Ltd. was adjudicated by the...
Calcutta High Court Establishes Rigorous Standards for Complaint Sufficiency in Forgery Allegations Introduction The case of J. Th. Zwart & Ors. v. Indrani Mukherjee adjudicated by the Calcutta High...
Discretionary Nature of Section 155 of the Companies Act: A Comprehensive Analysis of Farha Sheikh v. Escman Metalo Chemical Pvt. Ltd. Introduction The case of Farha Sheikh v. Escman Metalo Chemical...
Revenue vs. Capital Expenditure in Royalty Payments: Insights from Commissioner Of Income-Tax v. National Engineering Industries Ltd. Introduction The case of Commissioner Of Income-Tax v. National...
Deductibility of Employee Welfare Trust Contributions under Section 37: Analysis of Commissioner Of Income-Tax v. Machine Tools (India) Ltd. Introduction The case of Commissioner Of Income-Tax v....