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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)...
Gujarat High Court Reinforces Requirement of Incriminating Material for Additions under Section 153A Introduction The case of Principal Commissioner of Income-Tax v. Saumya Construction P. Ltd....
Mandatory Impleading of Partnership Firm in Section 138 NIA Prosecutions Established Introduction In the landmark case of Oanali Ismailji Sadikot v. State Of Gujarat & Another, decided by the Gujarat...
Correction of Birth Records under Section 15 of the Births and Deaths Act: Insights from Krunal Prajapati v. State of Gujarat Introduction The case of Krunal Prahladbhai Prajapati Petitioner(S) v....
Unreasonable Delay and the Sanctity of Registered Sale Deeds: Insights from Dudhiben Muljibhai Patel v. State Of Gujarat Introduction The case of Dudhiben Muljibhai Patel & 1 Petitioner(S) v. State...
Tata Teleservices v. Union of India: Prospective Application of Income Tax Act Amendments Introduction The case of Tata Teleservices Petitioner(S) v. Union Of India & 1 (S) adjudicated by the Gujarat...