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Retrospective Application of the Marriage Laws (Amendment) Act, 1976 in Divorce Proceedings: An Analysis of Sm. Sulekha Bairagi v. Prof. Kamala Kanta Bairagi Introduction The case of Sm. Sulekha...
Valuation of Bonus Shares in Capital Gains: Insights from Commissioner Of Income-Tax (Central-II), West Bengal v. General Investment Co. Ltd. Introduction The case of Commissioner Of Income-Tax...
Hindusthan Motors Ltd. Entitled to Higher Tax Rebate on Automobile Ancillaries Introduction The case of Commissioner Of Income-Tax, Central, Calcutta v. Hindusthan Motors Ltd. adjudicated by the...
Capital vs. Revenue: Insights from Union Carbide India Ltd. v. Commissioner Of Income-Tax, Calcutta High Court Introduction The case of Union Carbide India Ltd. v. Commissioner Of Income-Tax, West...
Extending Depreciation Allowances for Non-Resident Shipping Companies: Commissioner Of Income Tax v. Swedish East Asia Co. Ltd. (1980) Introduction The case of Commissioner Of Income Tax v. Swedish...
Prohibition of Unilateral Change in Accounting System for Tax Purposes: Reform Flour Mills P. Ltd. v. Commissioner Of Income-Tax, West Bengal-II 1. Introduction The case of Reform Flour Mills P. Ltd....
Capital vs Revenue Expenditure in Lease Transactions: Chloride India Ltd. v. CIT West Bengal 1. Introduction Chloride India Ltd. v. Commissioner Of Income-Tax, West Bengal is a pivotal case...
Enforceability of Commission Agreements in Winding-Up Petitions Under Foreign Exchange Regulations: Eurometal Ltd. v. Aluminium Cables & Conductors (U.P) P. Ltd. Introduction The case of Eurometal...
Non-Deductibility of Wealth Tax under Income-Tax (Amendment) Act, 1972: Insights from Commissioner Of Income-Tax v. Kelvin Jute Co. Ltd. Introduction The case of Commissioner Of Income-Tax, West...
Deduction of Bona Fide Tax Liabilities under Mercantile Accounting: Insights from Commissioner Of Income-Tax v. Rajeshwari Distributors (P.) Ltd. Introduction The case of Commissioner Of Income-Tax...
Kashiram Tea Industries Ltd. v. ITO: Clarification on Jurisdictional Limits in Imposing Penalties under the Income Tax Act, 1961 Introduction The case of Kashiram Tea Industries Ltd. v. Income-Tax...
Santilal Dulichand Shah v. Ramesh Chandra Guzrati: Landmark Ruling on Estoppel in Inherited Landlord-Tenant Relationships Introduction Santilal Dulichand Shah v. Ramesh Chandra Guzrati is a pivotal...
Imposition of Sales Tax on Country Liquor: A Landmark Judgment in West Bengal Introduction The case of The State Of West Bengal & Ors. v. Jagmohan Lal Gupta, adjudicated by the Calcutta High Court on...
Nylon/Rayon Warpsheets Exempt from Excise Duty under Central Excises Act: Analysis of Collector Of Central Excise v. Madura Coats Ltd. Introduction The case of Collector Of Central Excise, Calcutta...
Authority to File Complaints under RBI Act: United Savings and Finance Co. Pvt. Ltd. vs. Deputy Chief Officer, RBI Introduction The case of United Savings and Finance Co. Pvt. Ltd. & Anr. v. The...
Monohar Gidwany v. Commissioner Of Income-Tax And Others: Ruling on Penal Interest Imposition under Sections 139 and 217 of the Income Tax Act Introduction The case of Monohar Gidwany And Others v....
Affirmation of Arbitrator’s Authority and Limited Grounds for Setting Aside Awards: Union of India v. D. Bose And Others Introduction The case of Union of India v. D. Bose And Others adjudicated by...
Limits on Reopening Assessments Under Section 147 of the Income-Tax Act, 1961 Introduction The case of East Coast Commercial Company Ltd. v. Income-Tax Officer & Others adjudicated by the Calcutta...
Establishing S.22 of the Hindu Succession Act as a Right of Pre-emption: Insights from Tarak Das Ghosh v. Sunil Kumar Ghosh Introduction The case of Tarak Das Ghosh v. Sunil Kumar Ghosh adjudicated...
Calcutta High Court's Decision in Sibapada Roy Chowdhury v. Sudhangsu Kumar Sen: Reinforcing Tenant Protections Introduction The case of Sibapada Roy Chowdhury v. Sudhangsu Kumar Sen adjudicated by...