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Madhukar Manilal Modi v. Commissioner of Wealth-Tax: Clarifying Discretionary Penalty Waiver under Section 18(2A) Introduction The case of Madhukar Manilal Modi v. Commissioner of Wealth-Tax was...
Limitation on Rectification Proceedings under Section 35 of the Wealth-tax Act: Poonjabhai Vanmalidas v. Wealth-Tax Officer Introduction The case of Poonjabhai Vanmalidas v. Wealth-Tax Officer,...
Revision Application and Sufficient Cause: Insights from Saurashtra Cement v. Commissioner of Income-Tax Introduction The case of Saurashtra Cement and Chemical Industries Ltd. v. Commissioner of...
Ensuring Fair Representation: One Man-One Vote Principle in Rameshchandra Ramanbhai Patel vs Collector and Ors. Introduction The case of Rameshchandra Ramanbhai Patel And Anr. v. Collector And Ors....
Taxation of Residuary Estates: Insights from Commissioner Of Income-Tax, Gujarat-I v. Navnitlal Sakarlal Introduction The case of Commissioner Of Income-Tax, Gujarat-I v. Navnitlal Sakarlal (Gujarat...
Taxation on Income from Discretionary Trusts Comprehensive Analysis of Commissioner Of Income-Tax v. Kamalini Khatau (Gujarat High Court, 1977) Introduction The case of Commissioner Of Income-Tax v....
Classification of Land as Agricultural Under Section 2(14)(iii) of the Income-tax Act: Insights from Chandravati Atmaram Patel v. Commissioner Of Income-Tax Introduction The case of Chandravati...
Appeal Rights Against Penal Interest under Sections 139 and 217 of the Income Tax Act, 1961 Introduction Bhikhoobhai N. Shah v. Commissioner Of Income-Tax, Gujarat-V is a landmark judgment delivered...
Capital Gains Treatment Affirmed in Commissioner Of Income-Tax, Gujarat v. Premji Gopalbhai Introduction The case of Commissioner Of Income-Tax, Gujarat v. Premji Gopalbhai addresses a pivotal...
Assessing Wilful Disregard in Contempt Proceedings: An Analysis of Hasmukhlal C. Shah v. State Of Gujarat Introduction The case of Hasmukhlal C. Shah And Ors. v. State Of Gujarat And Anr.,...
Clarification on Section 271(1)(c) Penalty Proceedings: Explanation as Rule of Evidence Introduction The case of Commissioner Of Income Tax v. Drapco Electric Corporation, adjudicated by the Gujarat...
Passenger Insurance Coverage Under Motor Vehicles Act: Exclusion of Non-Hired Passengers Introduction The case of Jam Shri Sataji Digvijay Singhji And Others v. Daud Taiyab And Others adjudicated by...
Recognition of Hire Income as Business Income: Gujarat-II v. Vania Silk Mills P. Ltd. Judgment Commentary Introduction The case of Commissioner Of Income-Tax, Gujarat-II v. Vania Silk Mills P. Ltd....
Protection of Corporate Goodwill: Insights from Simatul Chemical Industries Pvt. Ltd. v. Cibatul Ltd. Introduction The case of Simatul Chemical Industries Pvt. Ltd. v. Cibatul Ltd. adjudicated by the...
Finality and Jurisdiction in Income Tax Reassessment: Comprehensive Analysis of P.V Doshi v. Commissioner Of Income-Tax, Gujarat Introduction P.V Doshi v. Commissioner Of Income-Tax, Gujarat is a...
Business Income vs. Capital Gains in Share Transactions: A Comprehensive Commentary on Pari Mangaldas Girdhardas v. CIT Introduction The case of Pari Mangaldas Girdhardas v. Commissioner Of Income...
Classification of Interest Income as Business Income: Insights from Commissioner Of Income-Tax, Gujarat v. Motilal Hirabhai Spg. And Wvg. Co. Ltd. Introduction The case of Commissioner Of Income-Tax,...
Clarification on Reassessment Under Section 147(b): Authority and Source of "Information" 1. Introduction The case of Commissioner Of Income-Tax v. Ratanlal Lallubhai adjudicated by the Gujarat High...
Limitation Period for Income Tax Penalties: Vasani And Co. v. Commissioner Of Income-Tax Introduction Vasani And Co. v. Commissioner Of Income-Tax, Gujarat-III, adjudicated by the Gujarat High Court...
Tax Holiday Eligibility under Section 84: Insights from Commissioner Of Income-Tax, Gujarat-I v. Satellite Engineering Ltd. Introduction The case of Commissioner Of Income-Tax, Gujarat-I v. Satellite...