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Inherent Powers of High Court in Quashing Criminal Proceedings: An Analysis of Dipakbhai Jagdishchandra Patel v. State of Gujarat Introduction The case of Dipakbhai Jagdishchandra Patel v. State of...
Clarification on Disallowances under Section 14A: Gujarat High Court in Commissioner of Income Tax v. Sintex Industries Limited Introduction The case of Pr. Commissioner Of Income Tax 4, Ahmedabad v....
Tax Exemption Affirmed for Ahmedabad Urban Development Authority Under Section 11 of the Income Tax Act Introduction The case of Ahamdabad Urban Development Authority (AUDA) v. Assistant Commissioner...
Reaffirmation of Timely Adjudication and Natural Justice: Gujarat High Court in Siddhi Vinayak Syntex Pvt. Ltd. v. Union of India Introduction The case of Siddhi Vinayak Syntex Pvt. Ltd. v. Union of...
Narrowing the Scope of Section 153A Assessments: Principal Commissioner Of Income Tax v. Dipak Jashvantlal Panchal Introduction The case of Principal Commissioner Of Income Tax v. Dipak Jashvantlal...
Clarifying Conditions for Special Additional Duty Refund: Proflex Systems v. Commissioner of Customs Introduction In the landmark case of Proflex Systems v. Commissioner of Customs, the Gujarat High...
Gujarat High Court Upholds Narrow Scope of Section 153A: Principal Commissioner of Income Tax v. Devangi Alias Rupa 1. Introduction In the landmark case of The Principal Commissioner of Income Tax v....
Reopening of Income Tax Assessment Beyond Four Years Requires Disclosure of True and Correct Facts: MICRO INKS Pvt Ltd v. Assistant Commissioner of Income Tax Introduction The case of Micro Inks...
High Court Upholds Purposive Interpretation of Section 32(1)(iia) Allowing Additional Depreciation Introduction The case of PR Commissioner of Income Tax Vadodara versus M/S IDMC Limited adjudicated...
Enhanced Burden of Proof in Income Tax Additions: PR Commissioner of Income Tax v. Pragati Industries Introduction The case of PR Commissioner of Income Tax v. Pragati Industries adjudicated by the...
Gujarat High Court's Landmark Ruling on Revenue Expenditure and Section 2(22)(e) Deemed Dividend Introduction In the case titled Commissioner of Income Tax-II v. Mahavir Inductomelt Pvt Ltd,...
Validity of Reassessment Proceedings Under Section 148: An Analysis of ANKIT FINANCIAL SERVICES LTD v. DCI Introduction The case of ANKIT FINANCIAL SERVICES LTD v. Deputy Commissioner of Income Tax...
Entitlement to Pension for Daily Wage Workers under Industrial Disputes Act: Balvantbhai Sardarbhai Pagi v. Deputy Engineer Introduction The case of Balvantbhai Sardarbhai Pagi v. Deputy Engineer was...
Reaffirmation of Section 147 Limits in Tax Assessment: Harikishan Sunderlal Virmani v. Deputy Commissioner of Income Tax Circle Introduction In the case of Harikishan Sunderlal Virmani v. Deputy...
Inherent Powers Under Section 482: Insights from Parbatbhai Aahir v. State of Gujarat Introduction Parbatbhai Aahir v. State of Gujarat is a significant judgment delivered by the Gujarat High Court...
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...