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Expanding Personal Liability under the Customs Act: Insights from Assistant Collector of Customs v. United India Minerals Ltd. Introduction The case of Assistant Collector of Customs v. United India...
Compulsory Retirement and Adverse Entries: Insights from Chief Security Officer Eastern Railway v. Ajoy Chandra Bagchi Introduction The case of Chief Security Officer Eastern Railway and Another v....
Recognition of Outstandings as Assets under the Wealth-tax Act: Analysis of Dipti Kumar Basu v. Commissioner Of Wealth-Tax Introduction The case of Dipti Kumar Basu v. Commissioner Of Wealth-Tax,...
Recognition of Zero Cost Acquisition in Capital Gains: K.N Daftary v. Commissioner Of Income-Tax Introduction K.N Daftary v. Commissioner Of Income-Tax, West Bengal is a landmark judgment delivered...
Calcutta High Court Establishes Equality in Land Acquisition Compensation: Ramendra Nath Nandi v. State Of West Bengal Introduction The landmark case of Ramendra Nath Nandi And Others v. State Of...
Wholly and Exclusively for Business: Insights from British Electrical & Pumps (P.) Ltd. v. Commissioner Of Income-Tax Introduction The case of British Electrical & Pumps (P.) Ltd. v. Commissioner Of...
Clarifying the Scope of 'Matter in Issue' under Section 10 CPC: Insights from Shaw Wallace & Co. Ltd. v. Bholanath Mandanlal Sherawala Introduction The case of Shaw Wallace & Co. Ltd. v. Bholanath...
Expansion of Bail Jurisdiction under the New Code of Criminal Procedure: Govind Prasad v. State of West Bengal Introduction The case of Govind Prasad Lath v. The State of West Bengal adjudicated by...
Judicial Limitations on Ex Parte Extensions under Section 110(2) of the Customs Act: Calcutta High Court's Precedent in Collector Of Customs v Hindustan Motors Ltd. 1. Introduction The case of...
Individual Liability of Partners in Customs Act Proceedings: Tarak Nath Sen v. Union of India Introduction The case of Tarak Nath Sen and Others v. Union of India and Others adjudicated by the...
Land Acquisition Validity Unaffected by Non-Service of Notice: P.K Shaikh v. State Of West Bengal And Others Introduction P.K Shaikh v. State Of West Bengal And Others, adjudicated by the Calcutta...
Establishing Trustee Validity and Ownership Rights in Property Disputes: Rabindra N. Das v. Santosh Kumar Mitra (1975) Introduction The case of Rabindra N. Das v. Santosh Kumar Mitra adjudicated by...
Clarifying the Burden of Proof under Section 75 of the Indian Railways Act: Suraj Nath Prosad Kedarnath v. Union of India Introduction The case of Suraj Nath Prosad Kedarnath v. Union Of India...
Calcutta High Court Establishes Distinction Between Full Partnership and Beneficial Admission of Minor Partners in Income Tax Registration Introduction The case of Narayan Prasad Vijaivargiya v....
Refining the Definition of 'Cotton Fabrics' in Sales Tax Exemptions: Insights from Delhi Cloth & General Mills Co. Ltd. v. Commercial Tax Officer Introduction The case of Delhi Cloth & General Mills...
Extending Section 23: Transferees and Partition Rights in Hindu Succession Introduction The case of Arun Kumar Sanyal v. Jnanendra Nath Sanyal & Ors. adjudicated by the Calcutta High Court on January...
Deductibility of Legal Expenses in Defending Corporate Officers: Parshva Properties Ltd. v. Commissioner of Income Tax Introduction The case of Parshva Properties Ltd. v. Commissioner Of Income-Tax,...
Assessable Income from Leasing of Commercial Assets: Insights from Commissioner Of Income-Tax v. Prem Chand Jute Mills Ltd. Introduction The case of Commissioner Of Income-Tax, West Bengal-I v. Prem...
Redefinition of 'Actual Cost' and 'Written Down Value' for Depreciation under the 1961 Income-tax Act: Riverside (Bhatpara) Electric Supply Co. Ltd. Case Introduction The case of Riverside (Bhatpara)...
Limits on the Discretion of Appellate Assistant Commissioners in Admitting New Evidence: Insights from Rai Kumar Srimal v. Commissioner Of Income-Tax, West Bengal III Introduction The case of Rai...