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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...
Presidential Discretion in Government Formation: Insights from Madan Murari Verma v. Choudhuri Charan Singh Introduction The case of Madan Murari Verma v. Choudhuri Charan Singh And Another,...
Defining 'Transfer' of Capital Assets in Insurance Settlements: Insights from Marybong & Kyel Tea Estates Ltd. v. Commissioner Of Income-Tax Introduction The case of Marybong & Kyel Tea Estates Ltd....
Valuation of Work-in-Progress in Income Tax Assessments Garden Reach Workshop Ltd. v. Commissioner Of Income Tax Court: Calcutta High Court Date: November 14, 1979 Introduction The case of Garden...
Authority of Company Secretary in Granting Consent under Section 399 of the Companies Act: Insights from Mohan Lal Mittal v. Universal Wires Ltd. Introduction The case of Mohan Lal Mittal and Others...
Reaffirmation of Adjourned Meeting Procedures under the Companies Act, 1956: Promode Kumar Mittal v. Southern Steel Ltd. Introduction The case of Promode Kumar Mittal And Others v. Southern Steel...
Continuity of Partnership and Income Tax Assessment: Mathurdas Govardhandas v. Commissioner Of Income Tax Introduction The case of Mathurdas Govardhandas v. Commissioner Of Income-Tax, adjudicated by...