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Consistency in Income Tax Assessments: Insights from Dhansiram Agarwalla v. Commissioner Of Income-Tax Introduction The case of Dhansiram Agarwalla v. Commissioner Of Income-Tax adjudicated by the...
Commissioner's Authority to Cancel Periodic Pattas: Insights from Jiban Chandra Deka & Ors. v. The State Of Assam & Others Introduction The case of Jiban Chandra Deka & Ors. v. The State Of Assam &...
Revisonal Jurisdiction and Capital Gains on Spontaneously Grown Trees: Tarajan Tea Co. Pvt. Ltd. v. Commissioner Of Income-Tax Introduction The case of Tarajan Tea Co. Pvt. Ltd. v. Commissioner Of...
Clarifying "Regular Assessment" under Section 139(8) and Section 217 of the Income Tax Act: Insights from Commissioner Of Income Tax, N.E Region, Shillong v. M/S. Triple Crown Agencies Introduction...
Determining Instrumentality of State: Insights from Sahabuddin Choudhury v. State of Assam Introduction The case of Sahabuddin Choudhury v. State of Assam and Others adjudicated by the Gauhati High...
Restricting Arbitrary Talak: Gauhati High Court Establishes Reasonable Cause and Reconciliation Mandate in Mohammedan Divorce Introduction The case of Zeenat Fatema Rashid v. Md. Iqbal Anwar...
Gauhati High Court's Landmark Ruling on Tenant Defaulters and Procedural Defects in Ejectment Suits Introduction The case of Kailash Singh v. Hiralal Dey Opp. Party adjudicated by the Gauhati High...
Strict Burden of Proof in Benami Transactions: Gauhati High Court's Decision in Ananda Bezbaruah v. Union of India Introduction The case of Ananda Bezbaruah Accused-Petitioner v. Union Of India...
Interpretation of Section 10(26) of the Income Tax Act Concerning Residence and Income Source in Tribal Areas Introduction The case of Commissioner Of Income-Tax v. Smt. A.M Marbaniang adjudicated by...
Valuation of Closing Stock at Cost or Market Price: Insights from Commissioner Of Income-Tax v. Doomdooma India Limited Introduction The case of Commissioner Of Income-Tax v. Doomdooma India Limited,...
Reaffirmation of Section 147(a) Applicability in Income Tax Assessment: Dhansiram Agarwalla v. Commissioner Of Income-Tax Introduction The case of Dhansiram Agarwalla v. Commissioner Of Income-Tax...
Gauhati High Court Establishes Precedent on Deductibility and Notional Interest in Income Tax Assessments Introduction The case of Highways Construction Co. Pvt. Ltd., Nalipool, Diabrugarh Petitioner...
Limitation of Insurer Defenses in Appellate Proceedings under the Motor Vehicles Act Introduction The case of United India Insurance Co. Ltd., Gauhati v. Member, Motor Accident Claims Tribunal,...
Kabiraj Tudu v. State Of Assam: Reassessment of Homicidal Intent and Medical Evidence in Section 302 IPC Cases Introduction The case of Kabiraj Tudu v. State Of Assam, adjudicated by the Gauhati High...
Recognition of Assessee's Right to Appeal Denial of Liability Under Section 246(1)(c) Introduction The case of Commissioner Of Income-Tax, North-Eastern Region, Shillong v. M. Pyngrope, Shillong...
Admissibility of Late Documentary and Witness Submissions in Election Petitions: Analysis of Shri Saingura v. Shri F. Sapa And Others Introduction The case of Shri Saingura v. Shri F. Sapa And Others...
Establishing Tenant Obligations Under Section 13 of the Tripura Buildings Lease & Rent Control Act, 1975 Introduction The case of Binapani Roy & 2 Others v. State Of Tripura & 2 Others, adjudicated...
State of Assam v. Pranesh Debnath & Others: Reaffirming Revisional Jurisdiction Over Motor Accident Claims Tribunal Orders 1. Introduction The case of State of Assam v. Pranesh Debnath & Others...
Reversing Penalty under Section 271(1)(c): Analysis of Commissioner Of Income-Tax v. Gurudayalram Mukhlal Introduction The case of Commissioner Of Income-Tax v. Gurudayalram Mukhlal, adjudicated by...
Interpretation of 'Expenditure' under Section 40A(3): Gauhati High Court's Precedent in Commissioner of Income-Tax v. Hardware Exchange Introduction The case of Commissioner Of Income-Tax v. Hardware...