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Regent Estates Ltd. v. Commissioner Of Income-Tax: Defining Trading Receipts in Foreign Exchange Transactions Introduction The case of Regent Estates Ltd. v. Commissioner Of Income-Tax, West Bengal...
Kedia Jatiya Saha-Yak Sebha and Fund Calcutta v. Commissioner of Income Tax: Defining Charitable Exemptions in Income Tax Law Introduction The case of Kedia Jatiya Saha-Yak Sebha and Fund Calcutta v....
Clarifying the Scope of Article 311: Ena Ghosh v. State Of West Bengal And Ors. Introduction Ena Ghosh v. State Of West Bengal And Ors. is a landmark judgment delivered by the Calcutta High Court on...
Hall And Anderson Ltd. v. Commissioner Of Income-Tax: Defining the Date of Sale for Capital Gains Tax Introduction The case of Hall And Anderson (Private) Ltd. v. Commissioner Of Income-Tax,...
Hindu Succession Act, 1956: Establishing Absolute Ownership for Female Heirs in Partitioned Estates Introduction Case: Sasadhar Chandra Day v. Tara Sundari Dasi Court: Calcutta High Court Date:...
Exclusion of Depreciation Reserves from Divisible Profits: Insights from Commissioner of Income-Tax v. Sri Bibhuti Bhusan Dutt Introduction The case of Commissioner of Income-Tax, Calcutta v. Sri...
Invalid Execution of Revenue Recovery Certificates: Insights from Sm. Bulu Rani Seal v. Member, Board Of Revenue, West Bengal And Others Introduction The case of Sm. Bulu Rani Seal v. Member, Board...
Dividend Income Classified as 'Other Sources' Under Section 12: Insights from Bengal And Assam Investors Ltd. v. Commissioner Of Income-Tax, West Bengal Introduction The case of Bengal And Assam...
Recognition of Business Losses in Mercantile Accounting: Commissioner Of Income-Tax v. Shewbux Jahurilal Introduction The case of Commissioner Of Income-Tax, West Bengal v. Shewbux Jahurilal was...
K.C Pal Chowdhury v. Commissioner Of Income-Tax: Actual Conveyance Determines Capital Gain Assessment Introduction The case of K.C Pal Chowdhury v. Commissioner Of Income-Tax, Calcutta adjudicated by...
Transfer of Business and Assessable Profit: Insights from Commissioner Of Income-Tax (Central), Calcutta v. Mugneeram Bangur And Company Introduction The case of Commissioner Of Income-Tax (Central),...
Interpretation of Section 69(2) of the Indian Partnership Act in Hansraj Manot v. Gorak Nath Champalal Pandey Introduction The case of Hansraj Manot v. Messrs. Gorak Nath Champalal Pandey was...
Suhasini Karuri v. Wealth Tax Officer (1961): Establishing Trustees’ Liability Under the Wealth Tax Act, 1957 Introduction The case of Suhasini Karuri v. Wealth Tax Officer decided by the Calcutta...
Magistrate’s Authority to Take Cognizance Under Section 190 After Police Final Report: A.K Roy v. State Of West Bengal Introduction In the landmark case of A.K Roy Alias Arun Kumar Roy v. State Of...
Mandatory Personal Examination of Accused Under Section 342 Cr.P.C: Prova Debi v. Mrs. Fernandes Introduction In the landmark case of Prova Debi v. Mrs. Fernandes Opposite Party, decided by the...
Proper Constitution of Advisory Committees under the Minimum Wages Act: Insights from Kohinoor Pictures Pvt. Ltd. v. State Of West Bengal Introduction The case of Kohinoor Pictures Private Ltd. v....
Validation of Asset Sales in Corporate Liquidation: Insights from J. Sen Gupta (Private) Ltd. v. Official Liquidator 1. Introduction The case of J. Sen Gupta (Private) Ltd. v. Official Liquidator,...
Determination of Tenancy Purpose and Default Status in Rupeswari Debi v. Lokenath Hosiery Mills 1. Introduction The case of Rupeswari Debi v. Lokenath Hosiery Mills adjudicated by the Calcutta High...
Strict Adherence to Declaration Forms for Tax Exemption: Kedarnath Jute Manufacturing Co. Ltd. v. Commercial Tax Officer Introduction The case of Kedarnath Jute Manufacturing Co., Ltd. v. Commercial...
Limitation of Exemption Clauses for Air Carriers under the Carriage by Air Act Introduction The case of Mukul Dutta Gupta v. Indian Airlines Corporation examines the liability of air carriers in the...