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Gujarat High Court Establishes Exclusive Jurisdiction of Commercial Courts for International Arbitration Execution Petitions Introduction The case of OCI Corporation v. Kandla Export Corporation...
Exhaustion of Statutory Remedies and Validity of Satisfaction Notes under Section 153C Rajesh Sunderdas Vaswani v. Assistant Commissioner of Income Tax Gujarat High Court, October 10, 2016...
Prospective Application of Surcharge on Block Assessments: Insights from Commissioner Of Income Tax-I (S) v. Naresh Kumar Agarwal Introduction The case of Commissioner Of Income Tax-I (S) v. Naresh...
Expansion of Deduction under Section 80IA to Include Interest Received on Margin Money: Insights from Commissioner of Income Tax-IV v. Shah Alloys Ltd. Introduction The case Commissioner of Income...
Gujarat High Court Upholds RBI Guidelines: Interest on Non-Performing Assets Not Taxable on Accrual Basis for Cooperative Banks Introduction In the landmark case of Principal Commissioner Of Income...
Reopening of Assessment Under Sections 147 and 148: Insights from Peass Industrial Engineers Pvt. Ltd. v. Deputy Commissioner Of Income Tax Introduction The case of Peass Industrial Engineers Pvt....
Enhanced Transparency in Performance Appraisals: Ramanlal Jivanlal Patel v. State Of Gujarat Judgment Analysis Introduction The case of Ramanlal Jivanlal Patel Petitioner(S) v. State Of Gujarat Thro...
Gujarat High Court Upholds ITAT's Decision on Telescoping Principles in Tax Assessment Introduction In the landmark case of The Deputy Commissioner Of Income Tax (Investigation) (S) v. Narendra Garg...
Procedural Imperatives in Tax Reassessment: Ensuring Objections are Addressed Before Finalizing Assessment Introduction The case of Pr. Commissioner Of Income Tax-2, Vadodara (S) v. Sagar Developers...
Service Tax Liability for Internal Services Between SEZ and DTA Units: Insights from Principal Commissioner of Central Excise v. Larsen & Toubro Ltd. Introduction The case of Principal Commissioner...
Clarifying the Scope of Section 153A: Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd. Introduction The case Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd....
Validity of Retracted Statements Under Section 131: Insights from The Commissioner Of Income Tax-Iv (S) v. Ramanbhai B. Patel Introduction In the landmark case of The Commissioner Of Income Tax-Iv...
Reevaluation of Speculative Income Additions in Income Tax Assessments Introduction The case of Chetnaben J. Shah v. Income Tax Officer adjudicated by the Gujarat High Court on July 14, 2016,...
Enhanced Interpretation of Section 80P(2)(d): Surat Vankar Sahakari Sangh Ltd. v. Asst. Commissioner of Income Tax Introduction The case of Surat Vankar Sahakari Sangh Ltd. (S) v. Asst. Commissioner...
Jurisdictional Limits of MSMED Facilitation Council vis-à-vis Arbitration Act: A Comprehensive Analysis of Principal Chief Engineer v. M/S. Manibhai And Brothers Introduction The case of Principal...
Refund of Education Cess on Oil Cess Under OID Act: A Comprehensive Analysis of Joshi Technologies International v. Union of India Introduction The case of Joshi Technologies International v. Union...
Nirma Ltd Judgment: Defining Capital Receipts in Sales-Tax Incentives Introduction The case of Commissioner of Income Tax-III v. Nirma Ltd adjudicated by the Gujarat High Court on June 8, 2016,...
Non-Condonation of Limitation Period in Revision Applications: Insights from JAYMINBHAI NAVINBHAI DOSHI v. STATE OF GUJARAT Introduction The case of JAYMINBHAI NAVINBHAI DOSHI v. STATE OF GUJARAT was...
Temporary Status for Casual Labourers Under Telecommunications Schemes: Insights from Kalamuddin M. Ansari v. Government Of India Introduction The case of Kalamuddin M. Ansari v. Government Of India...
Tax Treatment of Interest Under section 28 of the Land Acquisition Act, 1894: Gujarat High Court's Landmark Ruling Introduction The case of Movaliya Bhikhubhai Balabhai v. Income-Tax Officer (Ids)...